When facing tax litigation, expertise and experience are invaluable assets. The Tax Lawyer, Wiliam D Hartsock offers this tax litigation information and advice.
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.

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.

Jurisdictional and Procedural Requirements in Deficiency Litigation

Jurisdictional and Procedural Requirements in Deficiency Litigation

When contemplating filing a petition for redetermination, the taxpayer must be sure to comply with certain procedural and jurisdictional requirements. If the taxpayer fails to do so, there is a risk that the deficiency litigation will be invalid.

Tax Litigation Following the Notice of Deficiency

Tax Litigation Following the Notice of Deficiency

Receiving a statutory notice of deficiency is a turning point for the taxpayer’s tax litigation case. The IRS cannot collect tax unless the tax has been assessed, and no assessment can be made on a tax until a valid statutory notice of deficiency has been issued by the Service. Once the taxpayer receives a statutory notice of deficiency, there are three options available:

Deficiency Litigation to Determine Tax Liability

Deficiency Litigation to Determine Tax Liability

There are two principal types of tax litigation process that can be used to determine a tax liability: deficiency litigation and refund litigation. Deficiency litigation is one type of tax court litigation employed to determine a taxpayer’s tax liability. The purpose of a deficiency litigation is to give the taxpayer an opportunity to dispute the IRS’s assessment of tax liability against the taxpayer.

What is the Meaning of a Tax Deficiency?

What is the Meaning of a Tax Deficiency?

A tax deficiency is a statutorily defined concept that is essential to planning and proceeding with tax litigation. Specifically, a deficiency is defined as the amount by which the correct tax exceeds the excess of:

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