Martin Martelle
 

 

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     I am Marty Martelle, owner of Martelle Law Offices PA.  For the last 5 years I have focused on representing taxpayers in trouble with the Internal Revenue Service and state taxing authorities. Before that, I was a general practitioner with an emphasis on consumer and small business Bankruptcy, which was about 60% of my practice. I also handled a variety of other matters:  Business, Real Estate, a few criminal cases and a little divorce.  I would handle whatever clients came to me.  I have to admit that being involved with that many areas of law prevented me from getting really good at any area of law, except Bankruptcy.

     I learned to represent taxpayers, who are in trouble, initially by trial and error. I learned a little about Offer in Compromises and a little about Bankruptcy Discharge by doing them.  I did a few Offers over the years.  Then, I had a client who had serious tax problems.  He owed the IRS about $100,000.  He didn't want to file Bankruptcy.  So we did an Offer in Compromise.  After stumbling my way through getting it processed and the usual long wait the Offer Specialist for the IRS contacted me.  I tried as best I could to negotiate with him, but he had all the advantages.  He knew how much a valid offer was.  He knew how much the IRS would settle for.  He knew that I had little experience in Offers.  In short, we were getting nowhere.  We had offered $18,000 to settle the matter.  He advised me that the Government would take no less than $75,000.  

     At a meeting with my client, he advised me that, since we couldn't get a reasonable OIC accepted, he would just have to file Bankruptcy.  He really didn't want to for a variety of reasons.  So, I contacted the Offer Specialist and started asking him about the specific dates particular taxes had been assessed.  As we went through the assessment dates, he asked me why I wanted them.  I advised him since we couldn't get an Offer in Compromise settled that my client was going to file Bankruptcy.  I did a quick analysis of what was dischargable in Bankruptcy and advised the Offer Specialist that only about $12,000 was not dischargable in Bankruptcy.  I advised him that we would file Chapter 13 and pay the $12,000 over 5 years, with only minimal interest.  

     The Offer Specialist asked me to put my analysis in writing.  I sent him a written analysis of just how much the IRS would receive in Bankruptcy.  I also prepared and attached a Chapter 13 Petition and Plan.  About 1 week later I received a call from the Offer Specialist.  He advised me that he would recommend that the IRS accept my clients original $18,000.  We settled with the IRS and my client was very pleased.

     After that experience a light bulb went off.  I discovered that practically no Attorneys were handling Tax Problem matters.  I found an organization that had a comprehensive program to teach Tax Problem Resolution.  I paid $5,995 to join that organization. I applied myself and learned how to represent clients with Tax Problems.  I also learned how to market my new practice. I made the money I spent on that program back within the first 2 months of joining the organization.  In 6 months my practice was almost completely handling Tax Problems and Bankruptcy.  I was too busy to do the other types of cases!  And my income grew. 

      I found that there was a perfect fit between a consumer and small business Bankruptcy practice and a Tax Problem Resolution practice.  The clients with debt problems often have tax problems and visa versa. 

      Today, my firm does little other than Tax Problem and Bankruptcy, although the clients often need other services, such as incorporation or an LLC formed.  I have become the "Go To" expert in Tax Problem Resolution and Bankruptcy Discharge in my area.  And my firm has grown.  I went from myself and one secretary to 3 full time assistants and 2 part time attorneys and myself.  And my income has grown.

 

 


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Contact Us:
The Tax Group LLC
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Attorneys Tax Group
82 E. State St. Suite E
Eagle, Idaho 83616
1 877 TAX CREW
1 877 829 2739
Fax:208 938 8503
Martelle Law Offices PA
208 938 8500
webmaster@attorneystaxgroup.com




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