2023 Legal 500 United States: Tax Disputes Comparative Guide

In the 2023 Legal 500 United States: Tax Disputes Comparative Guide, Mayer Brown Tax partners, Gary Wilcox and Joel Williamson and associate Jeremy Himmelstein shared their thoughts in this Q&A. Gary Wilcox also serves as the Contributing Editor for the 2023 United States: Tax Disputes Comparative Guide.

This Chapter provides an overview of Tax Disputes laws and regulations applicable in the United States. Topics discussed in this guide include, but are not limited to:

• Methods for how a tax authority may challenge the amount a tax payer has paid
• Whether a taxpayer may amend a return after it has been filed
• Audit frequency after a tax return is filed
• Methods for resolving an audit without litigation