Archive for the ‘tax court’ Category

Motion for Summary Judgment

Posted by John Ellsworth, Esq October 31st, 2011

Assume that your attorney has filed your case in Tax Court. After thirty days have passed since the filing of the case, a party may file a motion called a Motion for Summary Judgment or MSJ. What is a MSJ? It is a pre-trial motion asking the court to decide some or all of the [...]

The Notice of Deficiency–What Comes Next?

Posted by John Ellsworth, Esq September 6th, 2011

The Notice of Deficiency–What Comes Next? At the end of the audit the IRS will typically send you what’s called a Notice of Deficiency or Statutory Notice. This is a notice from the IRS that gives you 90 days in which to file your case in Tax Court, or do nothing, or agree to the [...]

Taking the IRS to Tax court

Posted by John Ellsworth, Esq June 17th, 2010

HOW TO TAKE THE IRS TO TAX COURT In my Tax Court practice I file many Tax Court petitions for my clients. Filing a Tax Court petition is simpler than filing a protest with Appeals. A tax practitioner who can prepare a protest can surely prepare a Tax Court petition. Over 50% of all Tax [...]