Wednesday, March 12, 2014
Tax Court Litigation Services at PEARSON BUTLER Law
Let's hope that this blog does not apply to you!! How Cam I Resolve an IRS Tax Dispute? A taxpayer has three judicial forums to litigate a tax controversy with the IRS. They are the United States Tax Court, the United States District Court, or the United States Court of Federal Claims. The taxpayer may file a petition with the Tax Court to challenge a proposed deficiency without firsTax Court Litigation". How Do I Know In Which Court I Should Litigate My Case? To decide which court is the best option for you, the taxpayer must consider the controlling legal precedents in each of the forums as well as the procedural differences that exist. One of the most important factors is the ability of the taxpayer to pay the assessed deficiency before filing suit. Some other factors to consider are that a Tax Court case will not be decided by a jury but will be decided by a judge. In addition, the IRS could assert additional deficiencies after a Tax Court petition is filed in the Tax Court, even if the statute of limitations on assessment has expired. The tax attorneys at PEARSON BUTLER Law can guide you through the maze of how and where to best resolve your tax dispute. When Is It a Good Idea to Go to U.S. Tax Court and What Is the Process? Have you received a Notice of Deficiency from the IRS? If so, you may need representation in the United States Tax Court. The United States Tax Court is the court that deals with nearly all federal tax cases. The Tax Court hears cases in Salt Lake City only two to three times each year. If you are considering Tax Court as an option, you should be represented by someone admitted to practice before the Tax Court. Contact a Tax Court Litigation Attorney Call PEARSON BUTLER Law for more information about tax court litigation and other related tax controversy questions at (801) 495-4104.