Table of Contents

On Your Own In Tax Court:
U.S. Tax Court without a Lawyer

“On Your Own in Tax Court” contains extensive links to statutes, regulations, case law, and other useful authorities and resources. There is also an Appendix of actual court documents submitted by both sides.

Following is the Table of Contents:

Introduction

Tax Court History

Jurisdiction and Peculiarities of Tax Court

The Structure of a Tax Court Case

A Tax Court Action Step by Step

  • Your Ticket to Tax Court
  • Standards of Review
  • The Petition
  • Small Case Procedures
  • Answer to the Petition
  • Reply to the Answer
  • Evasive or Insufficient Answers
    • Lack of Knowledge
    • Inconsistent Answers
    • No Material Facts
  • Appeals Conference
  • Discovery
  • The Tools of Discovery
    • Request for Admissions
    • Request for Production of Documents
    • Interrogatories
    • Depositions
  • Notice Setting Case for Trial
  • Branerton Conference
  • Formal Discovery
  • Stipulation of Facts
  • Trial Preparation and Deadlines
  • Pretrial Memo
  • Calendar Call
  • Trial Session
  • Opening Statement
  • Witnesses for Petitioner
  • Cross-examination of Petitioner Witnesses
  • Witnesses for Respondent
  • Closing Argument
  • Post Trial Briefs
    • Format
    • The Opening
    • Findings of Fact
    • Law and Argument
    • Reply Briefs
  • Post Trial Motions
  • Decision
  • Appeals
  • Conclusion

Courtroom Players and Etiquette

Trial Notebook

  • Pleadings
  • Motions
  • Discovery
  • Legal Elements
  • Opening
  • Witness Direct Exam
  • Witness Cross-Exam
  • Evidence Rules and Objections
  • Objections to the Form of Questions
  • Objections to the Content of Testimony
  • Miscellaneous Documents

Motion Practice

  • Format of Motion Content
    • The Caption and Title
    • The Motion
    • Statement of Facts
    • The Memorandum
    • The Conclusion
  • Pretrial Motions
    • Motion to Dismiss for Failure to State a Claim
    • Motion to Dismiss for Lack of Subject Matter Jurisdiction
    • Motion to Consolidate
    • Motion for Extension of Time
    • Motion to File Amended Petition
    • Motion for Order to Show Cause
    • Motion for Contempt
    • Motion to Compel
    • Motion for Protective Order
    • Motion for Summary Judgment
    • Motion for a Continuance
    • Motion to Determine Sufficiency
    • Motion to Vacate
    • Motion to Reconsider
    • Conclusion

Evidence in Tax Court

  • Relevance
  • Privilege
  • Competency
    • Who May NOT Testify
    • Expert Witnesses
    • Oath or Affirmation
    • Credibility
    • Surprise Evidence
    • Character Evidence
    • Multiple Witnesses
  • Opinions
  • Hearsay
  • Other Notable Hearsay Exemptions
    • Party Admissions
    • Public Records
  • Judicial Notice
  • Authentication of Evidence
  • Making and Responding to Objections
  • Common Objections
    • Leading question
    • Asked and answered
    • Argumentative question
    • Lack of personal knowledge
    • Calls for an opinion, or speculation
    • Hearsay
    • Relevance
    • Improper Foundation
  • Examining Witnesses
  • Types of Questions
    • Closed Questions
    • Leading Questions
    • Open Questions
    • Narrative Questions
  • Cross-Examination
    • Bias
    • Prejudice
    • Prior Statements & Documents
  • Evidence Conclusion

Legal Research

  • The Organization of the Law
  • Other Resources
    • Legal Encyclopaedia
    • Legal Dictionaries
    • Law Reviews & Annotations
  • Researching Case Law
  • Tax Court Opinions & Decisions
    • Bench Opinions
    • Summary Opinions
    • Memorandum Opinions
    • Regular Tax Court
  • Locating and Citing Tax Court Cases
  • Locating and Citing Federal Court Cases
    • United States Reports (U.S.
    • Supreme Court Reporter (S. Ct.)
    • Lawyers Edition (L. Ed., L. Ed. 2d)
    • Federal Reporter (F., F.2d, F.3d)
    • Federal Supplement (F. Supp.)
  • Online Legal Research Resources

Legal Writing

Afterword—Avoiding the “C” Word

  • The Other “C” Word
  • The Income Tax Amendment
  • The Income Tax Is an Excise
  • It’s Not a Tax on All That Comes In
  • Why Don’t Americans Know?

Appendix … 205

  • Tax Court Petition Form #1 … 206
  • Statement of Social Security Number Form … 207
  • Request for Place of Trial Form … 208
  • Petition Checklist … 209
  • Sample Petition for Redetermination of Deficiency … 210
  • Petition for Levy Action under Section 6330 … 214
  • Informal Reply to Answers to Amended Petition … 219
  • E-mail Appeals Conference … 226
  • Sample Informal Discovery for Penalty Levy Action … 242
  • Sample Informal Request for Admissions NOD … 244
  • Sample Motion Form … 273
  • Sample Certificate of Service … 274
  • Sample Motion for Enlargement of Time … 275

Resources … 277

  • Basic Law Research … 277
  • Of Scholarly and Historical Interest … 279
  • Case Law Research … 279
  • Pro Se Resources … 280

Bibliography and Printed Law Resources … 283

  • Sources for New and Used Law Books … 284

Index … 285

The book contains extensive links to statutes, regulations, case law, and other useful authorities and resources. There is also an Appendix of actual court documents submitted by both sides.