Tax Court Litigation

If you’ve found yourself on the wrong side of the IRS’ audit book, you might have to go to tax court. In which case you might have to select the right tax court litigation.

But what is tax court? And how do you decide if it’s right for you, let alone how to select the best representation? Read On.

Nineteen Tax Experts

Tax Court Litigation
Tax Court Litigation

The national board of tax experts that accepts cases and files motions in most American cities is known as the Tax Court. A jury trial is unavailable for defendants looking to go this route. The procedure resembles a trial without a jury held in District Court. The Tax Court may offer more leniency than either the District Claims Court, however, when defining the rules required for evidence. This may permit somewhat ambiguous evidence to be entered. If the case depends on blocking certain evidence held by the IRS, you might consider another route than Tax Court.

The tax court is made up of nineteen judges, appointed for a 15 year term. They may be elected for a second term. The fact that they only hear tax cases makes them the undisputed tax experts of the land.

There are a number of advantages to the tax court system, such as the leniency towards evidence mentioned above, as well as the fact that a taxpayer may actually contest the tax liability before it is paid, which is unique to the institution.

The defendant in these cases is always the IRS. The IRS’ lawyers are nearly always available for pre-trial deliberation, compromise negotiations, and informal conferences.

After hearing the case and weighing all evidence, the judge will give their opinion, which is then offered to the Chief for review. The Chief Judge will then deem it permissible, or else refer the case to the “Full Court” of all nineteen Tax Court judges. The Full Court then hears the case, which means it’s been  “reviewed by the court.”  Either party is then allowed to appeal.

Even though it is possible for a taxpayer to represent themselves in Tax Court, given the complex nature of tax litigation, and the expert status of the court of nineteen, choosing the right tax court litigation can make or break your case, and may even factor in whether or not you go to court.

Some factors to keep in mind, before deciding to go to Tax Court:

  • Do I have representation?
  • Do I have enough evidence?
  • Am I well organized?
  • Are you disputing some new point of law or precedent?
  • Is the amount of money worth it?
  • Did you use a tax preparer?

Some reasons NOT to go to Tax Court:

  • You can’t pay what you already owe. Interest and penalties accrue, while your case is pending.
  • You Did Your Own Taxes. Chances are, you will not win.
  • You’re not well-organized, or are representing yourself. Remember, these are serious experts. People not used to being in court can say or do things that are unwise for their case.

Choosing The Right Tax Court Litigation

Tax Court Litigation
Tax Court Litigation

The right council is integral to your case. To begin your search, start local. Ask your friends and family, and look for word of mouth recommendations. You might get a sense of the attorney’s personality, as well as their track record. Asking your peers may help you find an attorney you can afford, as an additional perk.

You can also dig around on the internet and Yellow Pages, and compile a possible list or dream team to meet with and consult. Once your list is together, do some online research – read the attorney’s website, see if they have any blogs or award – as well as read the review sites. When reading online reviews, however, keep in mind that it is much more common for someone to write something when they’re upset. You might not be hearing all the good stuff.

It’s now time to meet with your potential attorneys. Come well prepared, with as much documentation as you can muster. This will help you feel prepared and more confident, to see the attorney in their natural element.

Be consistent with all of your interviews, so you can judge the different candidates equally.

Remember, you want to find somebody that’s great at their job, that also makes you feel at ease and understood. You Tax Court litigation is your mouthpiece to the court, potentially saving you thousands of dollars.

To find out more about our tax services, contact us today!