We are pleased to announce that Melissa Briggs along with Lisa Nelson (Taylor Nelson Amitrano, LLP) will be speaking at the upcoming Annual Meeting & Education Conference, at Holiday Inn, Missoula, Montana, June 26, 2026 from 9:45 a.m. – 11:00 a.m. (MT) on Best Practices for Securing IRS Refunds.
Melissa and Lisa will discuss IRS Claims for refund and focus on timelines to ensure one’s capability to file suit. They will discuss:
Administrative Section
• The basics of administrative claims for refund;
• The basic timing rules on when you can bring a lawsuit;
• Detailed review of statutory and regulatory provisions;
• Hypotheticals of calculations;
• Timing limitations if a refund is approved but not paid to the taxpayer;
• How to extend the time for administrative consideration via form 907;
• Timing limitations if “nothing happens” to a refund claim; and
• Current challenges with IRS staffing issues.
Litigation Section
• Choice of Forum: District Court, Court of Federal Claims, Bankruptcy Court;
• The Complaint: Rules, Tips, Samples;
• Discovery: Rules, Scope, Practice Tips;
• Dispositive Motions;
• Settlement: Detailed explanation of process and authority, tips; and
• Trial.
Melissa Briggs is a principal of Hochman Salkin Toscher Perez P.C. where she represents clients in civil and criminal tax controversies. Ms. Briggs has over twenty-three years of litigation experience in private, nonprofit, and government practice. Ms. Briggs spent over nine years as an appellate attorney for the U.S. Department of Justice, Tax Division, Appellate Section. She served almost seven years as an Assistant United States Attorney with the United States Attorney’s Office for the Central District of California’s Tax Division. She began her legal career as a law clerk to the Hon. Phyllis A. Kravitch on the United States Court of Appeals for the Eleventh Circuit.
Ms. Briggs is a fellow of the American College of Tax Counsel; American Bar Association, Tax Section Loretta Collins Argrett Fellowship Mentor; vice-chair of the California Lawyer’s Association Tax Section, Tax Practice and Procedure Committee, and active member of the Women Lawyers Association of Los Angeles.
For more information, please contact Melissa Briggs at briggs@taxlitigator.com.

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