Sammy Kim Achieves Full IRS Penalty Abatement in Complex Tax Case

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Monday, April 21, 2025 at 9:10am UTC

Success in Complex IRS Case: Full Penalty Abatement Secured

Fairfax, United States - April 21, 2025 / The Law Offices of Sammy Kim PLLC /

The Law Offices of Sammy Kim is proud to announce a significant victory in a Trust Fund Recovery Penalty case, where Attorney Sammy Kim successfully secured a full penalty abatement for a client wrongfully pursued by the IRS. The case, involving a complex payroll tax dispute, highlights the importance of strategic advocacy and clear legal arguments in resolving high-stakes tax matters.

The client, battling a serious illness, had been unfairly targeted by the IRS due to a past business relationship with his niece, a foreign national. Although he had only signed initial business documents to help his niece establish her company, the IRS later held him personally responsible when payroll taxes went unpaid—despite his lack of active involvement in the business.

Despite years of efforts to challenge the penalties, the IRS refused to relent—until Attorney Sammy Kim took on the case.

Using a "Doubt as to Liability" Offer in Compromise, Attorney Sammy Kim developed a clear, visual explanation of the client's minimal involvement in the business. This straightforward approach convinced the IRS to fully abate the penalties, finally bringing long-awaited relief to the client.

"Even in the most complex tax law matters, a simple, clear explanation can make all the difference," said Sammy Kim, Founder of The Law Offices of Sammy Kim. "This case is a reminder that taxpayers should not give up when facing unjust IRS claims. There are legal avenues to fight back—and win."

At the final meeting, the client was overcome with emotion, expressing deep gratitude for the resolution that lifted a heavy financial and emotional burden.

About The Law Offices of Sammy Kim

Based in Fairfax, Virginia, The Law Offices of Sammy Kim provides expert legal representation in IRS and state tax disputes, tax relief strategies, audits, collections, and tax litigation. The firm is committed to protecting clients' rights and minimizing financial burdens while delivering efficient, client-focused solutions.

About Attorney Sammy Kim

Sammy Kim is a highly experienced tax attorney dedicated to helping individuals and businesses resolve IRS and state tax disputes. With a background in payroll tax matters, audits, penalty relief, offers in compromise, and tax court representation, she has successfully helped numerous clients navigate the complexities of tax law.

Fluent in English and Korean, Kim is admitted to practice in Virginia, Washington, D.C., the U.S. Tax Court, and the U.S. District Court for the Eastern District of Virginia. She is a member of the American Bar Association, American Society of Tax Problem Solvers, and the Fairfax Bar Association.

Media Contact:

The Law Offices of Sammy Kim
Phone: (703) 424-9001
Email: sammy@vataxattorney.com
Website: https://vataxattorney.com/

Contact Information:

The Law Offices of Sammy Kim PLLC

9687 Main St. Ste B
Fairfax, VA 22031
United States

Sammy Kim
+1(703) 951-7407
https://vataxattorney.com