Tax Law News and Information Straight from The Tax Lawyer

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.

Jurisdiction of the Tax Court in a Refund Litigation

When you receive a statutory notice of deficiency from the IRS, you can file for a deficiency tax litigation or a refund tax litigation proceeding.

Deficiency Litigation to Determine Tax Liability

There are two principal types of tax litigation process that can be used to determine a tax liability: deficiency litigation and refund litigation.

Alternatives To Litigation in Tax Dispute Resolution

Cases in Tax Court can sometimes be settled through a binding arbitration process or other alternative dispute resolution methods rather than tax court litigation.