Emmanuel N. Socks trained as an accountant and internal auditor before law school, and is admitted to practice before the U.S. Tax Court.
Audits and notices
We respond to examinations and IRS notices with organized documentation and a clear legal position.
Tax Court petitions
A notice of deficiency generally allows 90 days to petition the U.S. Tax Court. We prepare and file the petition and litigate the case.
Collections and penalties
Installment agreements, offers in compromise, collection due process hearings, and penalty abatement requests.
Federal Tax Law
Tax Controversy
- US Tax Court representation
- IRS examinations and audits
- Collection defense, liens, and levies
- Penalty abatement requests
Planning & Compliance
- Individual and business tax matters
- Entity structuring for tax outcomes
- Delinquent and amended filings
- Cross-border and non-resident issues
Individuals and businesses in DFW
We represent individuals, small businesses, and professionals throughout Dallas–Fort Worth, and in Tax Court matters nationwide.
Socks Law Associates, PLLC · 2727 Lyndon B Johnson Frwy, Suite 226, Farmers Branch, TX 75234 · (214) 550-2093
How long do I have to petition the U.S. Tax Court?
Generally 90 days from the date of a notice of deficiency (150 days if addressed outside the United States). The deadline is strict.
Can a tax attorney stop an IRS levy?
Options such as a collection due process hearing, installment agreement, or offer in compromise may pause or resolve collection, depending on timing.
Do you represent businesses in IRS matters?
Yes — closely held businesses and their owners, including payroll and entity-level issues.
Written and reviewed by Emmanuel N. Socks, Attorney at Law — J.D., Texas A&M School of Law; LL.M., SMU Dedman School of Law.
Not certified by the Texas Board of Legal Specialization. Information on this page is general and is not legal advice. Prior results do not guarantee a similar outcome.