IRS Notice CP05A

Why Did I Receive A CP05A Notice From The IRS?

Refund Claims Made in Tax Litigation

Refund Claims Made in Tax Litigation

Sometimes, it is in the best interest of the taxpayer to make a refund claim instead of file a deficiency action in the Tax Court. The goal of a refund claim is to have the IRS refund the taxpayer for an overpayment of tax. The IRS has the authority to do so, along with any interest and penalties related to the overpayment. The refund is due to “the person that made the overpayment,” and the refund claim “of any overpayment of any tax” must be made by the taxpayer.

Pre-Trial Stipulations in Tax Litigation

Pre-Trial Stipulations in Tax Litigation

Litigation in the Tax Court is unique among all other forums in that the process involves various pre-trial stipulations made by both parties. In fact, the Tax Court requires litigant to submit to extensive pretrial stipulations, which are embodied in Tax Court Rule 91.

Pre-Trial Conferences in Tax Litigation

Pre-Trial Conferences in Tax Litigation

Although pre-trial conferences are not a typical occurrence in tax litigation, the Tax Court will occasionally allow them to take place to address intractable disputes between the parties. In tax litigation, it is generally the responsibility of the parties to develop the case from pre-trial work through trial, but when disputes arise, the parties can request the Tax Court to officiate over a pre-trial conference.

Preparing for a Tax Court Trial

Preparing for a Tax Court Trial

When your case is set for trial in the tax court, you will generally receive notice approximately five months prior to the trial date. The Tax Court provides ample notice to litigants so that they are able to pursue out-of-court settlements if they wish.

What to Expect at a Tax Court Trial

What to Expect at a Tax Court Trial

If you are preparing for a Tax Court trial, you likely have many questions regarding what to expect. On the first day of your trial, the Tax Court trial clerk will announce the calendar call, which announces the name of each case that has not settled. At this time, the taxpayer and his or her counsel should be prepared to come forward when called by the trial clerk and announce his or her name to the Tax Court judge.

How to deal with the DOJ Tax Division on your Criminal Tax Case

How to deal with the DOJ Tax Division on your Criminal Tax Case

The Department of Justice Criminal Tax Division has the ultimate authority to review and prosecute criminal tax cases. If you are subject to a criminal tax investigation or prosecution, it will likely be headed by the DOJ. The department has the power to authorize or decline criminal prosecutions, take action in response to Criminal Investigation Division or U.S. Attorney Grand Jury requests, and to oversee tax matters involving Tax Division directives.

Alternatives To Litigation in Tax Dispute Resolution

Alternatives To Litigation in Tax Dispute Resolution

Cases in Tax Court can sometimes be settled through a binding arbitration process or other alternative dispute resolution methods rather than tax court litigation. Under Tax Court Rule 124, parties to a Tax Court dispute can jointly agree to submit the matter to binding arbitration, as long as the case has not proceeded to trial yet. Other alternative dispute resolution methods, including mediation, can also be employed in Tax Court.

Pages

Help Others By Sharing This Post