Tax Court

If you are searching for the best tax help available, Tax Litigation Associates specializes in representing both individual and corporations in Tax Court cases. Our specialists provide nationwide federal tax litigation representation. We have successfully handled thousands of cases.

Tax Court is not your ordinary “Judge Judy” style court room. For starters, Tax Court is independent from the IRS. It is a nationwide court system that is established under Article I of the United States Constitution. Tax Court judges are appointed by the President of the United States. There is a total of 19 judges who travel nationwide to conduct hearings. Unlike your typical courtroom, Tax Court Judges travel to designated cities to hold sessions. The trials are conducted before a judge, but without a jury.

In regular courtrooms, continuances are typical. Continuances are only granted in exceptional circumstances. Even joint motions for continuances are not granted automatically. Petitioners are required to enter into a stipulation of facts with the IRS Counsel before trial. The Pretrial Memorandum shall be served on the other party and filed no less than 14 days before the first day of the trial session. Tax Court also requires sound legal arguments, including case law and statutes, along with precise supporting documentation in accordance with the Internal Revenue Manual. A taxpayer cannot simply state to the judge that the assessment or decision made by the IRS is “unfair.” This would not be acceptable in Tax Court. A judge will make a fair and impartial decision strictly based on the legal arguments that are provided.

There are various reasons why a taxpayer may go to Tax Court. One of the more common reasons is when a taxpayer does not agree with an audit report. The IRS issues what is called a “Notice of Deficiency.” This notice provides a strict 90-day deadline to file a Tax Court Petition. The 90 days starts from the date on the letter.

When filing a petition, you must elect what type of tax court case you are requesting. There are two types of tax court cases:

1. Small Tax Court Cases – the total amount of unpaid tax cannot exceed $50,000 for all years combined.
2. Regular Tax Court Cases – once you file a petition, a trial date is set.

Before trial, we attempt to resolve your case with an appeals officer. He or she may request additional information to decide. The appeals officer has the power to settle cases before they go to trial. Many taxpayers find this opportunity advantageous because they do not have the supporting documentation in accordance with the Internal Revenue Manual that they originally believed they possessed. Once the appeals officer provides his or her determination, the Taxpayer has two options:

1. Agree to appeals officer’s decision and sign off on the decision documents.
2. Go forward with trial.

Based on the information provided and our experience in Tax Court, we will be able to advise you whether settlement or moving forward with trial is in your best interest. Once a decision is made to move forward with trial, the appeals officer’s settlement is taken off the table.

If you decide to forego the appeals officer’s determination, then the case is closed with the appeals officer and forwarded to IRS Counsel for trial preparation. When filing the petition, our Tax Specialists request that the trial be set in their local jurisdiction. With the thousands of cases worked, our Tax Specialists have not only gained the expertise to effectively defend your case, but they have formed valuable relationships with local IRS counsels as well. Dealing with a Tax Court Case can be overwhelming and stressful. That is exactly why you should let Tax Litigation Associates’ Tax Specialists help you through the demanding process.