United States Tax Court

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If you are searching for the best tax help available, TAX REP PROS LLC help both individual and corporations in Tax Court representation (Pro Se).

Tax Court is not your ordinary “Judge Judy” style courtroom. For starters, Tax Court is independent of the IRS. It is a nationwide court system that is established under Article I of the United States Constitution. The President of the United States appoints tax Court judges. There is a total of 19 judges who travel nationwide to conduct hearings. Unlike your typical courtroom, Tax Court Judges travel to designated cities to hold sessions. The trials are conducted before a judge but without a jury.

In regular courtrooms, continuances are typical. Continuances are only granted in exceptional circumstances. Even joint motions for continuances are not granted automatically. Petitioners are required to enter into a stipulation of facts with the IRS Counsel before trial. The Pre-Trial Memorandum shall be served on the other party and filed no less than 14 days before the first day of the trial session. Tax Court also requires sound legal arguments, including case law and statutes, along with precise supporting documentation in accordance with the Internal Revenue Manual. A taxpayer cannot simply state to the judge that the assessment or decision made by the IRS is “unfair.” This would not be acceptable in the Tax Court. A judge will make a fair and impartial decision strictly based on the legal arguments that are provided.

There are various reasons why a taxpayer may go to Tax Court. One of the more common causes is when a taxpayer disagrees with an audit report. The IRS issues what is called a “Notice of Deficiency.” This notice provides a strict 90-day deadline to file a Tax Court Petition. The 90 days starts from the date of the letter.

When filing a petition, you must elect what type of tax court case you are requesting. There are two types of tax court cases:

1.    Small Tax Court Cases – the total amount of unpaid tax cannot exceed $50,000 for all years combined.

2.    Regular Tax Court Cases – once you file a petition, a trial date is set.

Before trial, we attempt to resolve your case with an appeals officer. He or she may request additional information to make a determination. The appeals officer has the power to settle cases before they go to trial. Many taxpayers find this opportunity advantageous because they do not have the supporting documentation in accordance with the Internal Revenue Manual that they initially believed they possessed. Once the appeals officer provides his or her determination, the Taxpayer has two options:

1.    Agree to the appeals officer’s decision and sign off on the decision documents.

2.    Go forward with the trial.

Based on the information provided and our experience in Tax Court, we will be able to advise you whether settlement or moving forward with trial is in your best interest. Once a decision is made to move forward with trial, the appeals officer’s settlement is taken off the table.

If you decide to forego the appeals officer’s determination, then the case is closed with the appeals officer and forwarded to IRS Counsel for trial preparation. When filing the petition, our Tax Specialists request that the trial be set in their local jurisdiction. With the thousands of cases worked, our Tax Specialists have not only gained the expertise to defend your case effectively, but they have formed valuable relationships with local IRS counsels as well. Dealing with a Tax Court Case can be overwhelming and stressful. That is precisely why you should let TAX REP PROS LLC s’ Tax Specialists help you through the demanding process.