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. Â 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. Â A judge will sit before the taxpayer and the IRS and hear the cases presented by both parties. Â 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. Â When the IRS issues a Notice of Deficiency to a taxpayer, the taxpayer has 90 days to petition the tax court. Â Generally, a Notice of Deficiency is issued to a taxpayer when a taxpayer is audited and the IRS is assessing additional tax. Â 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. Â 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. Â The McGuire Law Firm has offices in Denver, Colorado and Golden, Colorado for your convenience and offers a free consultation.
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