About Darby Smith Law

A small law firm for serious tax problems.

Darby L. Smith PLLC represents clients nationwide in IRS resolution and controversy matters and represents Kentucky clients in state tax, estate-planning, and real-estate matters. Tax clients work with Darby and Sarah—not a national intake center, commissioned salesperson, or rotating case-management team.

Take the 60-Second Tax Triage Call 502-654-8922

The people working on the matter

Darby and Sarah.

A two-person tax-resolution team with clearly defined roles.

Attorney

Darby L. Smith, JD, LL.M. in Taxation

Darby earned a B.S. in Accounting from the University of South Carolina in 1993 and his Juris Doctor from the University of Kentucky College of Law in 1996. He was admitted to practice law in Kentucky in 1997 and earned an LL.M. in Taxation from New York University School of Law in 2012. He was admitted to practice before the United States Tax Court that same year.

His tax practice focuses on federal, Kentucky, other-state, and local tax controversies: collections, examinations, disputed assessments, missing returns, payroll-tax liabilities, appeals, liens, levies, garnishments, and related resolution work.

Darby also advises Kentucky clients on estate planning and real estate transactions through Darby L. Smith PLLC and Common Law Title.

Tax Resolution Specialist

Sarah Abraham, MST

Sarah Abraham, MST, brings nearly two decades of tax experience to Darby Smith Law. Her background includes work with the Internal Revenue Service and managing tax operations at a CPA firm.

As the firm’s Tax Resolution Specialist, Sarah works directly with clients to analyze tax-account information, organize complex filing histories, coordinate delinquent and corrective return work, prepare financial information, communicate with taxing authorities, and keep matters moving toward resolution.

Sarah and Darby work closely throughout each matter. Darby provides the legal advice and representation, while Sarah brings the tax experience and detailed case management necessary to move the work forward.

Tax preparation in context

We prepare returns when the return is part of solving the problem.

Darby Smith Law is not a seasonal tax-preparation shop for routine annual filings. The firm does prepare delinquent or corrective returns when filing compliance is necessary to address a larger tax controversy or collection problem.

For serial nonfilers, reconstructing and filing accurate returns may be the first step toward correcting substitute assessments, addressing enforcement, and determining what resolution is actually available.

Education and admission

Credentials relevant to the work.

University of Kentucky Juris Doctor diploma — **Juris Doctor**University of Kentucky · 1996

Kentucky bar admission certificate — **Kentucky Attorney**Admitted · 1997

New York University Master of Laws in Taxation diploma — **LL.M. in Taxation**New York University · 2012

United States Tax Court admission certificate — **U.S. Tax Court**Admitted to practice · 2012

The firm’s work

Three established practice areas.

The nationwide IRS and Kentucky tax practice is the principal focus of this website. Kentucky estate-planning and real-estate clients receive the same direct, attorney-led service.

Tax resolution

Nationwide IRS representation plus Kentucky, other-state, and local tax controversies, collections, examinations, missing returns, appeals, and enforcement matters.

Review tax services

Estate planning

Wills, revocable trusts, powers of attorney, health-care documents, deeds, and beneficiary coordination.

Estate planning

Real estate

Closings, title opinions, lender representation, deeds, loan documents, and resolution of title problems.

Real estate services

Contact Darby Smith Law

Start with the right doorway.

For a serious tax problem, use the 60-Second Tax Triage or call the office. For estate planning or real estate, email the firm with a short description of what you need.

Take the Tax Triage 502-654-8922 darby@darbysmithlaw.com

6304 Meeting Street, Suite 101
Prospect, Kentucky 40059