Friday, February 21, 2014

Utah Tax Attorney Represents Clients in the United States Tax Court

Has the IRS sent you a Notice of Deficiency? If so, you may need representation in the United States Tax Court. The Utah tax lawyer team at Pearson, Butler & Carson, PLLC, (“PEARSON BUTLER Law”) are experienced in Tax Court matters and can help you determine the best course of action in your situation.
Based in Washington, DC, the United States Tax Court handles most federal tax cases, but its 19 traveling judges hear cases across the country in cities on a regular basis. Due to the limited number of federal tax judges, the United States Tax Court only hears cases in Salt Lake City two to three times each year. In order for your tax case to be heard, you must be represented by someone admitted to practice before the Tax Court. The IRS is represented in the Tax Court by attorneys from the IRS Office of Chief Counsel.

If you would like to appeal a Notice of Deficiency,  you are required to file a petition with the Tax Court within 90 days of the date that the IRS mailed the deficiency notice to you. Your case will be dismissed if a you file your petition late, assuming the IRS mailed you a valid notice of deficiency was mailed to you. The petition must comply with a number of specific IRS guidelines. Once your case is docketed with the Tax Court, you will have an opportunity to appeal the Notice of Deficiency through the IRS docketed appeals program, and the Tax Court will provide a notice of the date and location of the trial as well as pretrial instructions several months prior to trial.

Fortunately, a Utah tax lawyer can negotiate a settlement to settle tax disputes before the case reaches trial. The goal in each case is to persuade the IRS representative that a settlement offer makes sense for both you (the taxpayer) and the government. Negotiation and settlement through your tax attorney is often preferred by taxpayers as the United States Tax Court is not authorized to use equitable principles to mitigate harsh results in deficiency cases. 

Tax Attorney Services

At PEARSON BUTLER Law, we assist in various tax matters:

Contact a Tax Attorney Today

The tax attorneys at PEARSON BUTLER Law are experienced in United States Tax Court matters and can help you determine the best course of action in your situation. Call us today for a free consultation at (801) 495-4104.