Dibble, Gerald W.

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Address: 55 Canterbury Rd, Rochester, NY 14607
Lawyer Firm: Dibble & Miller, P.C.
Phone: 585-340-7920
Fax: 585-271-0118
Website: http://www.dibblelaw.com

Areas of Practice Tax Defense, Trial and Appellate Civil Litigation, Corporate, Business, Contracts, Commercial Transactions, Software Agreements, Leases, Landlord-Tenant, Debtor-Creditor

Description of Services Provided by the Law Firm of Dibble & Miller, P.C.

Firm Overview

The firm of Dibble & Miller, P.C. offers legal services in the areas of taxpayer defense, business law, contracts, secured transactions (UCC), litigation (personal, business, commercial, and real estate), real estate transactions, corporations (both "S" and "C" corporations), professional corporations (PC), limited liability companies (LLC), general partnerships (GP), and sole proprietorships (DBA).

At Dibble & Miller, P.C., our clients are primarily individuals, families, and owners of small and medium-size businesses, often referred to as "privately-held" or "closely-held" corporations or businesses.

The size of our firm allows us to give our undivided personal attention to our clients, large or small.

Tax collection and Enforcement Defense

A substantial part of the firm’s practice consists of defending taxpayers in New York State, the nation and the world in matters involving the Internal Revenue Service and the New York State Department of Taxation and Finance.

Gerald W. Dibble, B.S, J.D., LL.M. (Tax), has extensive experience and education in this area, including a Masters Degree in Taxation (LL.M.) from New York University and over 25 years experience defending taxpayers against the audit and collection efforts of taxing authorities, including criminal tax investigations, and in preventing and removing tax liens, warrants, levies, seizures, and payroll garnishments, and immediately stopping their enforcement once they have occurred.

For clients involved in tax collection or enforcement efforts, often, the firm’s first task for such a client is to obtain a "collection hold" or "freeze", whereby collection activity (including lien, levy, warrant and paycheck garnishee enforcement), is suspended for a period of time, to allow the firm to analyze the client’s tax situation and to arrive at the most advantageous resolution for the client. Once the firm has been retained, the collection hold is usually accomplished during or shortly after the first meeting with the client.

After collection activity has been suspended, the next step is an analysis of the client’s individual tax situation, during which time the firm will explain to the client all available resolution options and the effect of each such option upon the client, and the assets of the client. The firm will, then, recommend the best solution for the client, which can include:

filing a tax protest,having taxes reducd by having the tax return re-examined or audited by the tax authority,having penalties or proposed penalties reduced or abated,obtaining innocent spouse relief,having the client’s account determined to be currently not collectable (CNC) (which amounts to a long-term suspension of collection activities),obtaining an installment agreement (IA) (for the payment of taxes over a period of time),having the taxes discharged in bankruptcy )BK), orobtaining an Offer in Compromise (OIC) (whereby the tax, interest and penalty liability may be settled for a fraction of the full amount owed, including all penalties and interest).

After the client selects a solution, the firm will then negotiate or litigate on the client’s behalf to obtain the desired result.

Based on the successful history of the firm in representing taxpayers, it is anticipated that, if the client follows the advice of the firm, levies and garnishments will be promptly removed, seizures will be prevented, and, if there is a freeze or collection hold in place, an installment agreement, offer in compromise or other resolution will be obtained before there is any further tax collection activity by the taxing authority.

Additionally, the firm defends clients against the assertion by the New York State Department of Taxation and Finance of the rewponsible person assessments (RPA) and the assertion by the IRS of the trust fund recovery penalty (TFRP) (formerly known as the 100% penalty assessment), in which individuals are personally held liable for sales taxes or the employee portion of withholding taxes of a corporation or other business.

Also handled as part of the firm’s defense of taxpayers involved in civil and criminal tax investigations, collection or enforcement actions, are tax audits, tax refund claims, tax penalty abatements, collection hardship petitions, collection due process appeals, problem resolution petitions, taxpayer advocate petitions, conciliation conference requests, tax protests, U.S. Tax Court Petitions, and tax appeals.

Business Start-Ups

The firm handles all types of business start-ups, including the formation and continued representation of corporations (both "S" and "C" corporations), professional corporations (PC), limited liability companies (LLC), general partnerships (GP), and sole proprietorships (DBA).

Each client involved in a business start-up will be advised, at no cost in addition to the formation cost, of the difference between each of the various forms of business, including tax ramifications (including the difference between "S" and "C" corporations, if the corporate form is selected), and federal and state reporting requirements and start-up and on-going operational costs in order to maintain the legal existence of the business.

Additionally, for each form of business the personal liability (for taxes, debts, employee compensation, injuries, etc.) of the owner will be explained, as well as the personal liability of any friends and relatives of the owner involved in the business.

Included in the advice given to the client will be the best way to set up bank accounts, who should be signatories on the bank accounts, how employee and sales taxes should be paid in order to avoid personal liability of the owners and others for unpaid employee and sales taxes.

In order to avoid unnecessary financial hardship, the client will be advised of the best method to protect the client’s assets from creditors of the business, and to reduce the client’s personal liability as owner of the business for taxes, debts, employee compensation, injuries, etc., and of any involved friends and relatives, if the business suffers a reduction of income or terminates operations or files for protection under the bankruptcy laws.

General Business Matters

The firm provides representation for a wide variety of small- to medium-size, privately and closely held, businesses, partnerships, limited liability companies and corporations.

The services rendered include analyzing all types of business and corporate agreements and arrangements, and structuring, negotiating, drafting and implementing business deals, corporate and business buy-sell agreements, corporate and partnership terminations and dissolutions, acquisitions and sales, employment agreements, partnership agreements, computer and software related agreements, factoring agreements, intellectual property licensing, insurance contracts and related transactions.

The firm will at all times seek to inform the client of the legal significance of any business arrangement or agreement in which the client or the client’s business becomes involved so that the client can knowingly make decisions pertaining to such arrangement or agreement.

Commercial and Real Estate Litigation

The firm’s litigation practice includes representing clients involved in personal injury actions, and contract, lease, mortgage, and residential and commercial real estate disputes, including evictions and foreclosures, and corporate shareholder and partnership disputes. Also handled are matters involving commercial collections and debtor defenses, including investigation of hidden assets.

As part of the firm’s representation of small to medium size businesses, representation will be provided to partners involved in partnership disputes, including the termination and dissolution of the partnership.

The firm has considerable experience in representing minority or oppressed shareholders, and shareholders owning 50% of the shares of a corporation, who are involved in ownership, control or management disputes with the corporation (sometimes referred to as derivative actions) or other shareholders or directors of the corporation.

Debt Reorganization and Bankruptcy

The Firm advises businesses and individuals on various aspects of debt reorganization and bankruptcy matters, including the discharge of taxes, utilizing Chapters 7 and 13 bankruptcy protections.

With Mr. Dibble’s guidance, many businesses that thought they were unable to continue functioning because of debt and tax problems, have been able to maintain operations and remain in business, without filing bankruptcy.

Residential and Commercial Real Estate Transactions

Dibble & Miller, P.C. has a very active real estate practice, including structuring and handling commercial and residential real estate purchases, sales, title examinations, closings and foreclosures.

Client Relations and Business Practices

It is the policy of the firm to inform the client, and keep the client informed, of all aspects of any matter for which the client retained the firm, in terms that facilitates the client’s understanding of the decisions that need to be made, so that the client can knowingly and actively participate in, or make, each decision that needs to be made by the client of on the client’s behalf.

The firm is highly computerized, and knowledgeable about the use of computers in business and over the Internet. The firm can send and receive e-mail, and can send documents over the Internet. The firm uses both Windows NT and Unix networks, the Windows 98 operating system for desktop compters, the Word 97 and 2000 word processing programs, and the Excel spreadsheet program.

All of the financial arrangements between the firm and the client will be provided in writing before the client has to make a decision on hiring the firm or paying a retainer fee to the firm, which is a fee paid by the client to the firm before the commencement of work by the firm. The retainer fee either can be for the estimated full amount of the legal services expected to be rendered, or can be a down payment for such services, as shall be agreed upon in advance between the client and the firm.

It is the practice of the firm to give clients, as part of the new-client intake process, three (3) documents:

Disclosure Statement of Client’s Rights (which contains a description of the ethical and professional obligations that the firm owes the client, the obligation of the firm to maintain the confidences and secrets of the client, the quality of work that the client can expect from the firm, and the manner that the firm will communicate with and do work for the client, as well as a statement of the client’s rights in case the client is dissatisfied with services of the firm);Law Firm Retainer Agreement (which contains the business relationship between the client and the firm, including a description of the billing arrangement with the client, the hourly rate charged by all service providers in the firm, the use of any retainer paid by the client to the firm, and a description of the work to be performed by the firm for the client), andExplanation of Disbursements (which contains an explanation and a list of possible disbursements theat the firm may incur on the client’s behalf)

These intake documents are usually not given to a client retaining services for only a residential real estate closing (but will, of course, be given upon request), because of the lack of complexity and the traditional nature of the work to be performed and because there is little risk of a disagreement between the firm and the client over the legal and ethical obligations of the attorney to the client and the fee to be paid for those services.

As an accommodation and to help our clients become acquainted with the firm, there is no charge for the first meeting with the client, whether the meeting is held in person or over the telephone or the Internet.

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