THEVOZ Attorneys represents clients in US Tax Court appeals
THEVOZ Attorneys will represent clients in United States Tax Court. US Tax Court is a federal court of record for hearing appeals of disputes concerning federal tax returns. US Tax Court is a federal court of record for hearing appeals of disputes concerning federal tax returns. It was established under Article 1 of the US Constitution, which set up the Judiciary Branch of the government, but it is separate from other civil and criminal courts.
The disputes heard before US Tax Court can include:
- notices of transferee liability
- certain types of declaratory judgment
- readjustment and adjustment of partnership items
- review of the failure to abate interest
- administrative costs
- worker classification
- relief from joint and several liability on a joint return
- review of certain collection actions
Typically, the process begins when the IRS issues a “notice of deficiency” (colloquially known as a “90-day letter”) to an individual or company stating adjustments the tax agency requires on the tax return in question. If there is no response to the notice of deficiency within the 90-day timeframe, the taxpayer or company has effectively stated for the record they agree with the notice of deficiency and will pay the amount required by the IRS. The taxpayer can contest the adjustments to the IRS Appeals office. There may be some negotiations between the Agency and the taxpayer, but if they are not successful and the two parties cannot come to agreement, the taxpayer may take the case to US Tax Court for remedy.
The US Tax Court is 19 judges who travel to all 50 states to adjudicate tax cases. The judges serve a 15-year term.
“Small Tax Case” procedure is for individual tax returns and taxpayers with a case under $50,000, and cases before this court qualify for S case proceedings. While the taxpayer can represent themselves, it is advisable to bring an attorney who has been admitted to the bar of the Tax Court, as opposed to a general practitioner.
Small Tax Case procedure is an informal US tax court appeal, and 90 percent of cases are settled out of court by agreement between the IRS and the taxpayer. The proceeding itself is more like a negotiation than a trial and the decision cannot be appealed by either side. While the taxpayer with a small tax case can bring witnesses to help make their case, the issue often involves the verifiability of records and receipts, so the best witness may be an employee or bookkeeper who can verify those records. The court must accept those records and receipts, or challenge them as false or wrong. The taxpayer may still decide to take a US Tax Court lawyer with them to the proceeding — these lawyers must be admitted to the US Tax Court to represent clients before them.
Regular Tax Court proceedings.
More complex cases with assessments over $50,000 are brought to Regular Tax Court. The procedures for these cases are more complex and taxpayers can appeal decisions to higher federal courts. In fact, many cases bypass the Regular Tax Court altogether and go straight to federal court on the advice of the petitioner’s attorney. Regular Tax Court cases can require that both the taxpayer and the IRS legal representative submit formal legal arguments in the form of a brief, a technically complex document that should be written by a Tax Court attorney.
Regular Tax Court cases are frequently settled before going to trial. Filing a Regular Tax Court case and developing opposing briefs are the impetus for complex negotiations and settlement.
US Tax Court lawyer THEVOZ Attorneys
US Tax Court is an opportunity for taxpayers to make their case to the IRS that they have been wrongly assessed after a tax audit. THEVOZ Attorneys will give you able representation in US Tax Court and argue your case forcefully.