Tax Court Litigation

The U.S. Tax Court is a court of record established under Article I of the Constitution of the United States. Congress created the Tax Court to provide a judicial forum in which you could dispute tax deficiencies arising as a result of an IRS finding. In Tax Court you get to dispute the amount of the tax before having to pay it. Our Tax Court clients are all glad to get this chance to prove in Tax Court why they don’t owe the tax the IRS is claiming before they have to pay the tax.

Most of our Tax Court clients are corporations and individuals who have been involved in an IRS audit or review. Maybe the Tax Court client is in Chicago or Peoria.  As Tax Court lawyers we represent clients statewide in any sitting of the Tax Court, so it doesn’t matter where your Tax Court case is located. How do we get involved in most Tax Court cases? Maybe the audit is still ongoing when we’re first contacted. Our Tax Court law firm is often brought into the case when the taxpayer becomes leery of how things are going in the IRS audit or how things are going in Tax Court. Or maybe there is a truly legal dispute over the meaning of some tax law and our expertise is needed in Tax Court to help determine the meaning of the law. Our Tax Court process is usually the same-we try to arrive at a friendly resolution of the tax audit but if that’s not possible then we pull out all the stops and go to Tax Court to win. Andrew Gordon is a Tax Court lawyer. Andrew an expert on the tax law and Tax Court’s rules and procedures. Winning is what it’s all about at this stage and you’ll appreciate John’s experience with thousands of trials.

The jurisdiction of the Tax Court includes the authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of

the failure to abate interest, administrative costs, worker classification, relief from joint and several liability on a joint return, and review of certain collection actions.

Life Cycle of a Tax Court Case

A case in the Tax Court is commenced by the filing of a petition. The petition must be timely filed within the allowable time. The Tax Court cannot extend the time for filing which is set by statute.

A $60 filing fee must be paid when the Tax Court petition is filed. Once the petition is filed, payment of the underlying tax ordinarily is postponed until the Tax Court case has been decided.

In certain Tax Court disputes involving $50,000 or less, taxpayers may elect to have their case conducted under the Tax Court’s simplified small tax case procedure. Trials in small Tax Court cases generally are less formal and result in a speedier disposition. However, Tax Court decisions entered pursuant to small tax case procedures are not appealable.

Tax Court cases are calendared for trial as soon as practicable (on a first in/first out basis) after the case becomes at issue. When a Tax Court case is calendared, the parties are notified by the Tax Court of the date, time, and place of trial. Tax Court trials are conducted before one judge, without a jury, and taxpayers are permitted to represent themselves if they desire. Taxpayers may be represented by practitioners admitted to the bar of the Tax Court.

The vast majority of Tax Court cases are settled by mutual agreement without the necessity of a trial. However, if a trial is conducted, in due course a report is ordinarily issued by the presiding judge of the Tax Court setting forth findings of fact and an opinion. The case is then closed in accordance with the judge’s opinion by entry of a Tax Court decision.

Andrew Gordon has been a trial lawyer for years and knows all the ins-and-outs of Tax Court. Put his knowledge and experience to work for you when you’re involved in Tax Court litigation.

Contact us to schedule a Tax Attorney consultation. Evening and weekend hours are available by appointment.  As this tax law firm represents individuals and business and is always pleased to meet with you, please call us at 312-608-2772 to discuss your situation in detail.