The Law Offices of Michael Raff

An Illinois Tax Attorney providing expert legal counsel in IRS disputes, tax audits and compliance.

Man in suit holding “Fundamentals of Corporate Taxation” book

Illinois Tax Attorney

Michael Raff
Michael Raff is an award-winning attorney with a focused practice in tax controversy, compliance, and planning. He provides strategic and steadfast representation for clients at every level of the IRS— including Examination, Appeals, and U.S. Tax Court— as well as before the Illinois Department of Revenue in audits, Fast Track Resolution, and proceedings before the Illinois Independent Tax Tribunal. Michael has also successfully litigated and negotiated tax disputes with the U.S. Department of Justice.
Avvo Rating 9.5 badge: Michael L Raff, Top Attorney
Avvo badge: Reviews 4.5 stars, “Michael L Raff”
Super Lawyers “Rising Stars” badge (SuperLawyers.com)
Lorman Education Services “Distinguished Faculty” badge
Man in navy suit and blue tie standing against white wall

Illinois Tax Attorney

Quin Stack

Quin Stack is a dedicated attorney focused on achieving maximum results for his clients.  Quin strategically assists his clients through federal and Illinois tax controversy matters and diligently performs required legal research for the tax opinion and planning matters he works on.

Legal Services Provided by The Law Offices of Michael Raff

Pre-Assessment

IRS Services

Folder with magnifying glass icon

Audit Defense

Just because the IRS has opened an examination into your tax return does not give them free reign to….
Gavel icon

Appeals Requests

If an audit does not go as planned, or if a penalty abatement is not accepted, the IRS Independent…..
Courthouse building icon

US Tax Court Representation

IRS Administrative litigation occurs at the United States Tax Court. A tax attorney can properly litigate…
Document with lock and checklist icon

Voluntary Disclosure Program Planning

When the fear of past non-compliance is overwhelming, the IRS Voluntary Disclosure…
Globe with arrow icon

Streamlined Offshore Procedure Representation

Failing to disclose international assets such as bank, investment and retirement accounts, stock…
Checklist with checkmark icon

Tax Compliance

As tax time rolls around, you want a preparer who is responsive, diligent, and will help you…
Post-Assessment

IRS Services

Hands holding a document icon

Offer in Compromise

The OIC program allows taxpayers to settle their federal tax debt with the IRS for less than the amount…
Calendar with dollar sign icon

Installment Agreements

A program where a taxpayer pays back taxes to the IRS on a monthly basis. Without a seasoned tax…
Padlock with dollar sign icon

Currently Non-collectible Status

Certain taxpayers will qualify to have the IRS cease collection efforts against them for a period…
Person silhouette with heart icon

Innocent Spouse

A taxpayer should not be held responsible to the IRS for tax debts caused by their spouse when…
Clipboard with checklist and pen icon

Penalty Abatement

The IRS imposes stringent penalties for failing to timely file and pay taxes on time. A taxpayer…
Pre-Assessment

Illinois Department of Revenue Services

Document with checklist and pen icon

Exam Representation

The Illinois Department of Revenue routinely examines businesses to ensure compliance with sales and use tax laws which are confusing and can differ by industry….
Hand holding document with motion lines icon

Fast Track Resolution Requests

If an audit does not go as planned, or if a penalty abatement is not accepted, the IRS Independent Office of Appeals provides an avenue to settle the issues….
Courthouse icon with scales of justice

Illinois Administrative Hearings and Independent Tax Tribunal Representation

If an audit does not go as planned, or if a penalty abatement is not accepted, the IRS Independent Office of Appeals provides an avenue to settle the issues…
Document with lock and checklist icon

Voluntary Disclosure Program Planning

For taxpayers who have not timely filed income or sales taxes for a number of periods, this program allows a lifeline to limit exposure to civil penalties and criminal…
Post-Assessment

Illinois Department of Revenue Services

Dollar sign with checkmark icon

Penalty and Interest Abatement Requests

Fees on top of taxes owed to the Department of Revenue can substantially accumulate…

Hands holding a document icon

Offer in Compromise

When a taxpayers financial condition will not allow full payment of debt due to the Illinois…
Shield with badge icon

Temporary Restraining Order Requests

The Illinois Department of Revenue will often freeze taxpayer assets or professional licenses with little…
The Law Offices of Michael Raff

We are a top-rated Illinois law firm focused on civil and criminal tax matters involving the IRS and the Illinois Department of Revenue.

Business Hours
Monday - Friday: 9:00 am - 5:00 pm
5.0 out of 5.0 on Google

Client Testimonials

Michael is knowledgeable, reliable, and genuinely attentive. I worked with him on amending tax returns a few years ago and have used him for services ongoing ever since. I highly recommend him if you want someone extremely capable in your corner to assist you with tax needs.

Michael was extremely responsive and easy to get in touch with. He also gave me great advice. He completed my tax matter for my law firm and business significantly ahead of schedule. It is rare to get service like this from someone and I would definitely recommend him to anyone. Worth every penny and I will be working with him in the future.
Ben Smith

I highly recommend Michael for any IRS and/or Income Tax related matters. I had some items come up where I needed assistance and expertise quickly. I called Michael and he responded to me almost immediately. By the end of the day, I had quotes in hand and our engagement began. Michael is extremely responsive and goes about his work in a very professional manner. If you need help, don’t hesitate to give him a call. You will be happy you did!

Dan Hoffman
Reliable answers to common inquiries

Frequently Asked Questions

What types of tax issues does your law firm handle?

The Law Offices of Michael Raff is a tax law firm focusing on controversy, compliance and planning.
Controversies range from matters involving the IRS and Illinois Department of Revenue. These range from representing individuals and businesses in audits (where the goal is preventing a tax assessment), to administrative litigation before the United States Tax Court and Illinois Tax Tribunal (where tax and law collides) to helping taxpayers who have fallen behind on filing and paying obtaining relief from filing obligations or overall penalties.

 

On the compliance side, the Law Offices of Michael Raff can ensure that taxpayers required annual filings are completed timely and accurately. This service allows the firm to continue working with its valued clients year over year.

 

Finally, the Law Offices of Michael Raff assists individuals and businesses with tax planning to legally reduce their tax burdens by proactively reviewing their financial situation and creating a roadmap for the future.

Generally speaking, the IRS and Illinois Department of Revenue are not interested in criminally investigating individuals or businesses who cannot pay their taxes unless they believe that fraud may be involved. With that said, business owners who fail to pay employee withholding taxes or sales taxes collected are more likely to be investigated for nonpayment than those who simply cannot pay income taxes.

The Law Offices of Michael Raff has experience defending criminal tax investigations. The strategies involved are different from those used to defend a civil audit, and it is vital for those concerned with criminal exposure to contact a tax lawyer rather than a tax resolution firm to handle the issue.

There is no one-size-fits-all answer to what to do when receiving correspondence from the IRS or the Illinois Department of Revenue. Some of the notices received are either informational in nature (like the IRS needs another 90 days to respond to your inquiry) or an early balance due notice for a debt you intend to pay. In these instances, it is possible that no professional help is warranted.

 

However, there are many notices that contain strict deadlines that should absolutely not be ignored. An IRS Notice of Deficiency contains a strict timeframe to petition the United States Tax Court. An Illinois Notice of Tax Determination contains a timeframe to apply to the Tax Tribunal. Final Notices of Intent to levy only allow so much time to apply for a Collections Due Process hearing, with Notices of Federal Tax Lien filings allowing for the same.

 

The bottom line is that if you are not comfortable with reviewing correspondence from the taxing authorities without the assistance of a law firm that routinely handles these matters, it is better to be safe than sorry and reach out for a conversation.

An audit or examination is civil in nature. The goal of the taxing authorities at the end of their assignment is to say that the taxpayer owes money.

 

A criminal investigator’s job is to determine if the taxpayer should lose their liberty. While the investigator will need to be able to show a tax loss, they are viewing it in terms of how much jail time a prosecutor will be able to recommend as a result of the amount owed.
In both instances, counsel who understands the law and procedures with respect to the civil and criminal sides is needed. In some cases a civil audit contains potential criminal exposure, these are referred to as “Eggshell Audits” as one is walking on eggshells with the civil auditor, trying to keep the case from getting referred for a criminal investigation.

 

The Law Offices of Michael Raff has the experience necessary to handle both civil and criminal tax cases. In addition, the firm possesses the expertise to attempt to keep the civil cases civil in nature as well as preventing criminal investigations from proceeding to indictments.

Need is a very strong word. The Law Offices of Michael Raff is straightforward with our prospects and clients, advising them that there is nothing our firm can handle that they could not handle themselves. In addition, Enrolled Agents and CPAs are also authorized to practice before the IRS and could represent a taxpayer in many (but not all) of the same ways an attorney can.

 

With that said, a tax attorney is someone who has spent years attending law school where critical thinking is paramount. Issue spotting and argumentation are drilled, and these skills are directly applicable when assisting taxpayers with the IRS and the Illinois Department of Revenue. It is not simply about providing the taxing authorities with what they are asking for, but thinking ahead to limit exposure to other taxes and other tax periods is critical.

 

Finally, the attorney-client privilege exists when a taxpayer is speaking to a lawyer as opposed to other tax professionals. This privilege prevents the attorney from having to testify about the contents of a conversation with his client. It is especially important for taxpayers to consider this privilege when having initial conversations about whom to retain for IRS audit defense work, being careful not to share information with someone who could ultimately be forced to testify as to the contents of the conversation.

From The Experts