A Different Kind of Court There are some important differences between the Tax Court and state or 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 before the court. In Tax Court, when challenging deficiency notices, the Service hasn’t actually assessed the tax, so technically you do not owe it yet.
Tax Court Peculiarities - Burden of Proof
Tax Court Peculiarities - Burden of Proof
Tax Court Peculiarities - Burden of Proof
A Different Kind of Court There are some important differences between the Tax Court and state or 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 before the court. In Tax Court, when challenging deficiency notices, the Service hasn’t actually assessed the tax, so technically you do not owe it yet.