Your first step is to retain counsel and obtain their assistance in exploring the merits of your case. If you're going to take on the IRS you need some professional help that can assist in actually pursing the claim if you want to have a chance of prevailing. And counsel will also be able to help you determine if your case has real merit.
Evan A. Nielsen is licensed to practice law in California and handles federal tax matters throughout the U.S. The information provided here is for educational purposes only and is not intended as legal advice for a particular matter. This response does not create any attorney-client relationship with the author. For specific advice about your particular situation, please consult an attorney.