Tax Law News and Information Straight from The Tax Lawyer

Tax Litigation After the Appeals Process

When facing off against the IRS for whatever reason, there is always a process for escalation wherein if your case is not resolved you can seek the attention of a higher authority.

Refund Claims Made in Tax Litigation

Sometimes, it is in the best interest of the taxpayer to make a refund claim instead of file a deficiency action in the Tax Court.

Preparing for a Tax Court Trial

When your case is set for trial in the tax court, you will generally receive notice approximately five months prior to the trial date.

Pre-Trial Stipulations in Tax Litigation

Litigation in the Tax Court is unique among all other forums in that the process involves various pre-trial stipulations made by both parties. In fact, the Tax Court requires litigant to submit to extensive pretrial stipulations, which are embodied in Tax Court Rule 91.

Pre-Trial Conferences in Tax Litigation

Although pre-trial conferences are not a typical occurrence in tax litigation, the Tax Court will occasionally allow them to take place to address intractable disputes between the parties.

What is the Meaning of a Tax Deficiency?

A tax deficiency is a statutorily defined concept that is essential to planning and proceeding with tax litigation. Specifically, a deficiency is defined as the amount by which the correct tax exceeds the excess of:

General Jurisdiction of the Tax Court

The Tax Court is the most typical forum for the resolution of tax litigation controversies. The Tax Court is an Article I court with limited jurisdiction as expressly conferred by Congress.

Jurisdictional and Procedural Requirements in Deficiency Litigation

When contemplating filing a petition for redetermination, the taxpayer must be sure to comply with certain procedural and jurisdictional requirements. If the taxpayer fails to do so, there is a risk that the deficiency litigation will be invalid.