If you are a taxpayer and want to challenge a determination made by the IRS, you may file a petition in the Tax Court. The United States Tax Court is a Federal trial court. Although located in Washington D.C., the Tax Court’s judges hear trials in many cities throughout the United States. See, the United States Tax Court website at https://www.ustaxcourt.gov/taxpayer_info_about.htm#ABOUT1 .
TAX COURT PROCEDURE:
Tax Court procedure differs from the procedure of other courts. The process begins when a taxpayer files a petition stating that the taxpayer disagrees with a determination of the IRS. The IRS will then file an “Answer” admitting or denying statements made in the petition. An employee of the IRS will contact the taxpayer to schedule a conference or a meeting. The purpose of this conference or meeting is to settle the issue(s) before the case goes to trial. If the issues are not resolved, the case will typically proceed to trial. A judge rather than a jury will hear the issues at trial and decide the case. If the taxpayer disagrees with the outcome, the taxpayer can file a motion for reconsideration or appeal the case unless the case had S case status. If a taxpayer chose small tax case status and the Tax Court granted that status, the case is known as an S case. In an S case, the outcome is final.
Tax Court cases can include, but are not limited to, the following:
- Deficiency cases
- Refund cases
CALL ZUKERMAN ABOUT THE IRS AND COMPLEX TAX MATTERS:
The attorneys at Zukerman, Lear & Murray Co., L.P.A. have been admitted to practice before the Tax Court. If you, or someone you know, want to challenge an IRS determination, do not hesitate to contact Zukerman, Lear & Murray Co., L.P.A.