Under Article I of the United States Constitution by the Tax Reform Act of 1969, Congress established the United States Tax Court, commonly known as “Tax Court.” Tax Court is composed of 19 presidentially appointed judges, who are proficient in tax law. All trials are conducted before a single judge, with no right to a jury trial. Even though Tax Court is physically located in Washington, D.C., the judges travel nationwide to conduct trials.
Once you file a timely petition in Tax Court and pay the filing fee, the IRS is prohibited from assessing the tax, levying to collect it, or instituting a suit for collection payment of the underlying tax. If the ruling is not in your favor, and you do not elect to appeal the decision, then this stay on assessment and collection terminates when the time for your appeal expires. At that time, the IRS can then assess and collect only the amount of deficiency that the judge has determined is due.
- Deficiency cases involving income, estate, and gift taxes resulting from the issuance of a Notice of Deficiency or a Notice of Liability.
- Certain types of declaratory judgments.
- Redetermination of worker classification.
- Relief from joint and several liability on a joint return.
- Certain collection actions, including liens and levies from the denial of a collection due process request.
- Denial of an offer-in-compromise.
- Denial of penalty abatement.
- Review awards to whistleblowers who provide information to the IRS.
- Adjustment of partnership items.
- And review of decisions granting or denying of an award for reasonable administrative and litigation costs.
The vast majority of cases are settled by mutual agreement without the necessity of a trial. However, if a trial is conducted, a report is ordinarily issued by the presiding judge setting forth findings of fact and an opinion.
If you’re considering tackling your IRS issues through Tax Court, consult a tax attorney at Law Offices of Christy Lee, P.C. Our knowledgeable staff will assess the status of your situation, discuss with you the possible outcomes of arguing your case before Tax Court, and work with you to adopt a proactive approach to achieving a beneficial ruling in court.
At Law Offices of Christy Lee, P.C., we focus on limiting the stress accompanying required court appearances, and we bring to the courtroom years of experience and dedication to safeguarding your best interests. Call us today to see how we can effectively manage the complex processes of civil litigation while we ensure that your rights as a taxpayer are protected.