Tax Court Organization and Procedures
- Bill M.
Your Tax Audit turned out bad and you don’t know what to do? Call us – we sue the IRS in Tax Court to make your case for less tax. Wrongful results and bad news after a tax audit are common, but our legal system provides numerous avenues for your defense and further pursuit of a fair and legal result. The best time to consult a tax audit lawyer is before an audit takes place, but I may be able to help if you act quickly after the determination that you owe the IRS has been handed down. To speak to an experienced tax audit attorney who is prepared to help you in tax court call the Ellsworth Law Group as soon as possible.
If you are already engaged in a dispute or any form of interaction with a tax authority, or you are concerned about a pending audit of your tax returns, contact me now. It is especially important to recognize that an Appeals Division hearing is your foremost and least costly option in most cases – but we must act promptly to get your appeal granted within 30 days of the audit’s conclusion.
Tax Court Explained
Just what is the Tax Court? How Does It Work? The U.S. Tax Court is a court of record established under the Constitution of the United States. Congress created the Tax Court to provide a court in which you could dispute tax deficiencies arising as a result of an IRS finding. In Tax Court you get to dispute the amount of the tax before having to pay it. Our Tax Court clients are all glad to get this chance to prove in Tax Court why they don’t owe the tax the IRS is claiming before they have to pay the tax.
Most of my Tax Court clients are corporations and individuals who have been involved in an IRS audit or review. Maybe the Tax Court client is in New Jersey, New York or California. As a Tax Court lawyer I represent clients nationwide in any sitting of the Tax Court, so it doesn’t matter where your Tax Court case is located. How does my office get involved in most Tax Court cases? Maybe the audit is still ongoing when we’re first contacted. My Tax Audit law firm is often brought into the case when the taxpayer becomes leery of how things are going in the IRS audit or how things are going in Tax Court. Or maybe there is a truly legal dispute over the meaning of some tax law and our expertise is needed in Tax Court to help determine the meaning of the law. Our Tax Court process is usually the same – I will always try to arrive at a friendly resolution of the tax audit but if that’s not possible then I will pull out all the stops and go to Tax Court to win. My name is John Ellsworth and I work diligently to remain up-to-date and knowledgeable on changes in tax law as well as all the rules and procedures of Tax Court. Winning is what it’s all about at this stage and you’ll appreciate the understanding and skill I have gained from representing thousands of Tax Court trials.
The jurisdiction of the Tax Court includes the authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, relief from joint and several liability on a joint return, and review of certain collection actions.
A case in the Tax Court is commenced by the filing of a petition. The petition must be filed in a timely manner within the allowable time. The Tax Court cannot extend the time for filing which is set by statute. A $60 filing fee must be paid when the Tax Court petition is filed. Once the petition is filed, payment of the underlying tax ordinarily is postponed until the Tax Court case has been decided.
In certain Tax Court disputes involving $50,000 or less, taxpayers may elect to have their case conducted under the Tax Court’s simplified small tax case procedure. Trials in small Tax Court cases generally are less formal and result in a speedier disposition. It is important to realize that Tax Court decisions entered pursuant to small tax case procedures are not appealable.
Tax Court cases are calendared for trial as soon as practicable (on a first in/ first out basis) after the case becomes at issue. When a Tax Court case is calendared, the parties are notified by the Tax Court of the date, time, and place of trial. Tax Court trials are conducted before one judge, without a jury, and taxpayers are permitted to represent themselves if they desire. Taxpayers may be represented by practitioners admitted to the bar of the Tax Court.
The vast majority of Tax Court cases are settled by mutual agreement without the necessity of a trial. However, if a trial is conducted, in due course a report is ordinarily issued by the presiding judge of the Tax Court setting forth findings of fact and an opinion. The case is then closed in accordance with the judge’s opinion by entry of a Tax Court decision.
Why Go to Tax Court?
In my tax lawyer practice I file many Tax Court petitions for my clients. Most often they are filed before the running of the 90 day cutoff following receipt by the client of Notice of Deficiency. 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. Going to Tax Court, however, is a requisite skill for any attorney who is going to practice tax law. Navigating the murky waters of Tax Court requires the greatest care and highest level of experience. Only the foolhardy novice would take it on without careful consideration. For aggressive and thoroughly prepared legal representation call tax audit lawyer John Ellsworth at the Ellsworth Law Group.
Why am I so successful in Tax Court?
Because your case is prepared entirely by me – this is my secret. I handle every aspect of a tax court case myself. Every phone call is made by me; every letter is drafted by me; every meeting or dealing with the government is done only by me. I believe there is no such thing as a routine call or letter to the government. They all mean something and nothing should be overlooked or taken for granted. Of course I also rely on the valuable assistance of a select group of CPA’s and professionals to help me develop your case. But when it’s all said and done, it is my opinion and my expertise that will be presented to the IRS. Please compare this level of service and applied expertise to that offered by others. You will be amazed at what a difference this extra protection and care can make. I am a tax lawyer with 37 years of experience. My tax law practice extends across the United States. Each year I take cases from all states. My main area of expertise is settling tax debts owed the IRS and helping people comply with the tax law. I also practice defense of criminal tax cases. I try cases in U.S. Tax Court and U.S. District Court. All comments and postings are welcome and I will do what I can to respond in a timely way.
Over 50% of all Tax Court cases and over 90% of “small tax cases” under Sec. 7463 (cases under $50,000) are pro se. This means they are filed by the taxpayer without the assistance of an attorney. For the attorney tax practitioner, being able to prepare and file a petition is a useful skill against the tolling of a 90-day letter.
I have been a trial lawyer for 37 years and know all the ins-and-outs of Tax Court. Put my knowledge and experience to work for you when you face Tax Court litigation. Contact us for more information and aggressive and skilled legal representation in tax court.