I’ll start with the bad news. The U.S. Tax Court is not a fair venue to litigate the limited application or proper enforcement of the income tax laws. The court vigorously suppresses any suggestion that there are limits to IRS authority or that the IRS might be...
TAX COURT HISTORY began when Congress created the “U.S. Board of Tax Appeals” in the Revenue Act of 1924. The Board consisted of “members” whose job it was to make decisions in tax disputes. The members selected one of their own as “chairman” every two...
TAX COURT JURISDICTION is defined by statute. There are a number of areas over which the court has jurisdiction. Chief among them are: deficiencies, overpayments,[1] interest abatement,[2] wrongfully collected amounts,[3] innocent spouse relief,[4] and worker...
There are some important differences in how cases are conducted in Tax Court as opposed to state and federal district courts. In disputes over money or property in a state or district court, the creditor must sue the debtor and place evidence of the alleged debt...
IRS notices receive a “presumption of correctness” for a very good reason: without it, the IRS would lose every time. Here’s why: The rules of evidence require that testimony must be from personal, or “first-hand” knowledge. You as the petitioner are the only one...
FILING A PETITION in Tax Court is the only way you can contest an income tax liability without first paying the tax. If you miss your filing deadline, usually 90 days after the date of the Notice of Deficiency, the tax will be assessed under section § 6213(a). After...
The three elements of any legal case are issues, facts and law. Issues You are the plaintiff in a Tax Court case. That is to say, you are suing the IRS. Although we have become accustomed to the idea that American citizens are “innocent until proven guilty” that’s not...
THE OFFICIAL RULES of the court are titled The Tax Court Rules of Practice and Procedure. They are based on the Federal Rules of Civil Procedure, differing from them in small but important ways. Anyone conducting a case before the Tax Court is well advised to become...
