If you and the IRS disagree about your tax situation or tax debt, you are entitled to argue your case before the United States Tax Court, the United States Court of Federal Claims, or the United States District Court. Many professionals believe that the court system offers the most fair and cost effective outcome for most tax problems.
There is no requirement to pay any of the disputed tax liability prior to having your case heard in the United States Tax Court.Trials are conducted before one judge without a jury. In certain tax disputes involving $50,000 or less, taxpayers may elect to have their case conducted using the Tax Court’s simplified small tax case procedure. Trials in small tax cases are generally less formal and result in a speedier disposition; however, decisions entered pursuant to small tax case procedures may not be appealed.
Only those practitioners that are admitted to practice before the Tax Court may argue on behalf of clients before this court. Taxpayers should not underestimate the importance of hiring a tax attorney that understands the Tax Court’s unique procedures and requirements. Call Hone Maxwell LLP today to assist you with your Tax Court matter.
Warning: Filing a Tax Court Petition just one day late can invalidate a taxpayer’s entire case, allowing the IRS to assess the disputed amount immediately.