Who Will You Face in Tax Court
Once a taxpayer files a Tax Court petition, IRS District Counsel has jurisdiction. Counsel refers the case to the IRS Appeals Office to determine whether Appeals can settle it (Rev. Proc. 87-24). Appeals and District Counsel will deal directly with a taxpayer ‘s representative who holds a power of attorney. Only the Tax Court refuses to recognize a holder of a Power of Attorney as the taxpayer’s representative, unless the holder is admitted to practice in Tax Court.
If the case is settled in a client’s favor, an adviser can help him submit a motion for fees and expenses under Sec. 7430 and TC Rule 231, for all services associated with the proceeding; services include accountants’ fees. If the taxpayer did not receive a 30-day letter, filing a petition cannot be used against him on grounds of protracting the proceedings (Reg. 301.7429-1(e)(2)). Fee awards are rare, however, and the Service vigorously opposes them regardless of the amount claimed. Even though the 1998 liberalization of Sec. 7430 may make fee award judgments easier to obtain, the IRS has not eased its opposition (IRM 126.96.36.199.5).
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