The Petitioner Decides the Issues You are the plaintiff in a Tax Court case so you choose the issues. 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 how it works in Tax Court. The IRS is the defendant, or respondent. You are the plaintiff, called the petitioner. You have the burden of proof to show you do not owe the money the IRS claims you owe. See
Tax Court Issues
Tax Court Issues
Tax Court Issues
The Petitioner Decides the Issues You are the plaintiff in a Tax Court case so you choose the issues. 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 how it works in Tax Court. The IRS is the defendant, or respondent. You are the plaintiff, called the petitioner. You have the burden of proof to show you do not owe the money the IRS claims you owe. See