Commercial and Tax Litigation

Whenever possible we advise our clients to attempt alternative dispute resolution. However, if required, we are prepared to vigorously represent your interests in court. Our firm has resolved business contract disputes, real estate litigation including eviction actions, shareholder and partnership disputes, LLC disputes, estate and trust litigation, creditors’ rights, and tax appeals. On behalf of both individuals and companies, we are ready to be your strongest advocate inside and outside the courtroom.

Many disputes settle before going to trial. Our trial experience provides a significant advantage when advising clients on whether to avoid, commence, settle, or mediate a dispute.

Schedule a Consultation  Call (708) 460-6686

Probate and Trust Dispute Resolution and Litigation

We have handled multiple family trust and probate settlements and proceeded to litigation of disputes regarding abuse of fiduciary duties as Successor Trustee or Agent under a Power of Attorney.

Breach of Fiduciary Duty Actions

A fiduciary duty breach occurs when one party obligated to act in the best interests of another fails to do so. Examples of fiduciary relationships include attorney and client, trustee and beneficiary, and principal and agent.

For a fiduciary duty to be legally enforceable, it must have been created through the factual circumstances of the relationship or under a contract, statute, or legal proceeding. Factors a court considers in determining whether a breach occurred include:

• Whether the two parties were actually in a fiduciary relationship when the problem occurred.
• Whether the failure of the offending party fell within the scope of their relationship.

Examples of a breach of fiduciary duty include:

• Failing to disclose important information such as a conflict of interest.
• Acting in a way contrary to the interests of a client.
• Performing an action in one’s own self-interest rather than that of a client.

Consequences of a Breach

Courts consider three main categories of damages in breach of fiduciary duty cases:

1. Compensatory Damages: Payments to compensate the victim for actual losses suffered as a result of the breach.
2. Punitive Damages: Awarded when malice or fraud is involved; designed to punish the offending party and deter future misconduct.
3. Professional Consequences: Loss of professional accreditation or licensure — for example, an attorney who commits a breach may face disbarment.

Business Litigation

Business disputes can arise at every stage of a company’s life — from disputes between partners at formation, to contract enforcement during operations, to contested ownership transfers at exit. Common matters we handle include:

• Business contract disputes — breach of contract, non-payment, non-performance, and disputes over the interpretation of contract terms
• Shareholder and LLC member disputes — oppression of minority owners, deadlock between equal owners, unauthorized distributions, and exclusion from management
• Partnership disputes — dissolution disputes, accounting actions, and claims for breach of the partnership agreement
• Non-compete and trade secret enforcement — injunctive relief and damages in connection with departing employees and competitive breaches
• Creditors’ rights — collection actions, enforcement of security interests, and judgment enforcement

Because Paul Lechner is both an attorney and CPA, he can analyze the financial dimensions of a business dispute — damages calculations, lost profits, unjust enrichment — alongside the legal claims, which strengthens both the litigation position and the negotiating posture at settlement.

Tax Litigation & IRS Appeals

When a tax dispute cannot be resolved at the IRS examination level, it proceeds to the IRS Independent Office of Appeals — and, if still unresolved, to the United States Tax Court. Paul Lechner is admitted to practice before the US Tax Court, a distinction that requires a separate application and examination and is held by a limited number of attorneys.

Matters we handle include:

• IRS examination representation — representing individuals and businesses through correspondence, office, and field audits
• IRS Appeals — preparing and presenting cases to the IRS Independent Office of Appeals for resolution short of litigation
• Tax Court petitions and proceedings — filing petitions in response to Notices of Deficiency, conducting Tax Court discovery, and litigating contested tax issues before the court
• Collection Due Process hearings — representing taxpayers who have received notices of levy or lien and wish to contest collection action
• Penalty abatement — requesting abatement of failure-to-file, failure-to-pay, and accuracy-related penalties based on reasonable cause

Real Estate Litigation

Real estate disputes often involve significant financial stakes and require an attorney who understands both the legal and financial dimensions of real property ownership. We handle:

• Eviction actions — representing landlords in residential and commercial eviction proceedings in Illinois Circuit Court
• Breach of real estate contract — disputes arising from failed closings, misrepresentation in seller disclosures, and breach of purchase agreement terms
• Title disputes — adverse possession claims, boundary disputes, easement enforcement, and quiet title actions
• Landlord-tenant disputes — security deposit claims, lease interpretation, and disputes over maintenance obligations
• Commercial lease disputes — enforcement of lease terms, co-tenancy disputes, and percentage rent calculations

Personal Injury

We represent individuals in personal injury matters arising from motor vehicle accidents, slip and fall incidents, and other negligence claims. Our approach is to attempt resolution through negotiation and alternative dispute resolution whenever possible — but we are prepared to litigate aggressively when settlement is not achievable on reasonable terms.

Personal injury matters are typically handled on a contingency fee basis, meaning you pay no attorney fee unless and until we recover compensation on your behalf. Contact us to discuss the specific facts of your situation and whether we can assist.

Alternative Dispute Resolution

Many disputes — particularly business and commercial matters — are best resolved without trial. Alternative dispute resolution (ADR) methods include:

• Negotiation — direct attorney-to-attorney resolution, which can often be accomplished faster and at lower cost than formal ADR or litigation
• Mediation — a neutral mediator facilitates settlement discussions without authority to impose a result; confidential and non-binding unless a settlement agreement is reached
• Arbitration — a neutral arbitrator hears evidence and issues a binding decision; many commercial contracts require arbitration of disputes and specify the applicable rules (AAA, JAMS, or contractual)

Our trial experience is a significant asset in ADR settings — opposing parties and mediators assess the strength of each side’s position in part based on whether their attorney has the credibility and capability to take the case to a full hearing if settlement is not reached.

Related Services

• Estate Planning — probate and trust administration, including contested matters
• Corporate Law — business formation and governance to prevent disputes before they arise
• Tax Planning — IRS resolution, tax appeals, and US Tax Court representation
• Financial Due Diligence — fraud analysis and financial investigation in support of litigation
• Real Estate — transactional representation to reduce the risk of disputes

For more information contact Paul Lechner, Esq., CPA at (708) 460-6686) or schedule a consultation online.