Independent Valuation for Tax Controversy and IRS Review
The Valuation Group provides business valuation support in tax controversy, IRS review, estate and gift tax matters, charitable contribution issues, shareholder transactions, related-party transfers, and other tax-sensitive valuation matters.
Our work supports attorneys, CPAs, tax advisors, trustees, executors, business owners, and advisory teams involved in preparing, reviewing, defending, negotiating, or challenging valuation conclusions.
Why The Valuation Group
Tax controversy valuation work requires a report that can withstand questions about method, assumptions, data, discounts, valuation date, standard of value, and the economic facts of the asset or ownership interest.
The Valuation Group provides valuation support for matters where value may be reviewed by tax advisors, opposing parties, IRS personnel, state taxing authorities, or other professional reviewers.
IRS-Facing Valuation Support We provide valuation analysis and report support for matters involving IRS review, tax examinations, estate and gift tax disputes, charitable contribution valuation issues, and other tax-sensitive matters where value may be questioned.
Our work may include preparation of valuation reports, review of existing reports, analysis of opposing valuation positions, support schedules, rebuttal analysis, and assistance to counsel or tax advisors evaluating the strengths and weaknesses of a valuation position.
Tax controversy matters often arise from estate tax filings, lifetime transfers, family entity interests, charitable contributions, business succession, and ownership transfers involving privately held businesses or non-controlling interests.
The Valuation Group analyzes the company, the ownership interest, valuation date, applicable discounts, financial performance, entity structure, transfer restrictions, and the economic attributes affecting value.
When a valuation is challenged, the issue is often not only the final number, but the assumptions, methods, adjustments, data, and reasoning used to reach it.
We review valuation reports, discount conclusions, normalization adjustments, market multiples, income approaches, asset approaches, control and marketability assumptions, and other valuation inputs that may affect the reported value.
Related Valuation Issues
Estate, Gift & Charitable Contribution Valuations
Tax controversy matters frequently begin with estate, gift, charitable contribution, or succession-related valuation issues involving closely held business interests.
Discount Analysis / DLOC & DLOM
Non-controlling and non-marketable ownership interests may require analysis of control, marketability, liquidity, transfer restrictions, voting rights, distribution rights, and other ownership attributes.Rebuttal & Review of Opposing Expert Reports
When a valuation position is challenged, report review and rebuttal analysis can help counsel and advisors evaluate the reliability of the opposing conclusion.LET'S TALK
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