Petitioning United States Tax Court

The United States Tax Court is a federal trial court and hears cases relating to federal tax matters prior to the additional assessment of tax by the Internal Revenue Service.  It is important to note, that a taxpayer does not need to pay the tax prior to bringing their case before the US Tax Court, unlike some other federal courts regarding a tax controversy.

To bring an action in United States Tax Court, the taxpayer must file a petition.  For example, if a taxpayer receives a Notice of Deficiency, the taxpayer has 90 days to file a petition with the tax court stating their issues and reason for disagreeing with the Notice of Deficiency.  Furthermore, the taxpayer will state the facts that they are in relying on to support their position and argument.   Claims involving certain dollar amounts can be heard through an appeals hearing.  After the petition is filed, proceedings begin.  Cases can be settled between the taxpayer and IRS Counsel, and cases can be litigated.

You can call The McGuire Law Firm to discuss your tax questions & issues with a tax attorney- 720-833-7705.