Law Firm Overview

Attorney Ronald F. Hood began his legal career with the Office of Chief Counsel, Internal Revenue Service in 1977. Over the course of the next 25 years, Attorney Hood was a trial attorney who litigated cases in several areas of the law.

Attorney Hood represented the IRS in tax law litigation before the U.S. Tax Court, where he had more than 40 of his cases go to trial, of which 15 cases are reported Tax Court decisions in tax law.  Also, during his career, Attorney Hood was Legal Counsel to the IRS Special Agents (Criminal), working in the entire New England area.  He advised the Special Agents in all aspects of criminal tax investigations and reviewed their prosecution reports.

  He also represented the IRS in litigation before the U.S. Merit Systems Protection Board and in discrimination cases before the U.S. Equal Employment Opportunity Commission. Attorney Hood also represented the IRS in labor law litigation before the Federal Labor Relations Authority and before various arbitrators. Attorney Hood had more than 20 of his cases go to trial in these legal forums.

In 1999, Office of Chief Counsel, IRS attorneys joined the National Treasury Employees' Union as a bargaining unit, and Attorney Hood was the Chapter 253 (Boston) Vice President and Steward for the IRS attorneys and staff in the Boston office from 1999 until September 2002.

Attorney Hood retired from the Office of Chief Counsel, IRS in September 2002, after a very successful career as a trial attorney. He opened his law office in Hyannis and for the past seven years, Attorney Hood has represented clients who have civil and criminal tax law issues before the IRS.

Areas of Practice

• Tax Collections
• Offers in Compromise
• Collection Due Process Appeals
• Tax Audits
• Tax Litigation & Appeals
• Tax Liens, Levies, & Seizures
• Trust Fund Recovery Penalty
• Preparation of Delinquent & Corporate Tax Returns
• Criminal Tax Investigations

Representative Cases

• Pescosolido v. Commissioner, 91 T.C. No.6
• Dartmouth Clubs Inc. v. Commissioner, T.C. Memo 2000-167
• Allen v. Commissioner, T.C. Memo 1999-385
• London v. Commissioner, T.C. Memo 1998-346
• Olbres v. Commissioner, T.C. Memo 1997-437
• Bennett v. Commissioner, T.C. Memo 1997-145
• Johnson v. Commissioner, T.C. Memo 1991-645
• Sotiros v. Commissioner, T.C. Memo 1991-95
• Caruana v. Commissioner, T.C. Memo 1989-371
• Cosentino v. Commissioner, T.C. Memo 1989-305

Ancillary Businesses

• Income Tax Preparation

West Practice Categories

Taxation Law