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United States Tax Court

Under certain circumstances a taxpayer may find themselves in United States Tax Court or have the ability to petition the United States Tax Court regarding a tax matter with the Internal Revenue Service.  The US Tax Court is a “travelling” court in the sense that it is not always in session in all of the areas/jurisdictions the court sits.  A judge will sit before the taxpayer and the IRS and hear the cases presented by both parties.  Taxpayers do have appeal rights to other courts after the tax court has made a decision or determination.

Typically, a taxpayer will find themselves in tax court after the IRS has issued a Notice of Deficiency.  When the IRS issues a Notice of Deficiency to a taxpayer, the taxpayer has 90 days to petition the tax court.  Generally, a Notice of Deficiency is issued to a taxpayer when a taxpayer is audited and the IRS is assessing additional tax.  A taxpayer may be able to make a “small claims” case or claim if the liability that is being disputed is below a certain threshold.

The video below has been prepared by a tax attorney at The McGuire Law Firm to provide additional information related to US Tax Court.  If you have questions relating to the US Tax Court, please feel free to contact The McGuire Law Firm to discuss these matters with a tax attorney.  The McGuire Law Firm has offices in Denver, Colorado and Golden, Colorado for your convenience and offers a free consultation.

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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.