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

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.

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Jurisdiction of the Tax Court in a Refund Litigation

When you receive a statutory notice of deficiency from the IRS, you can file for a deficiency tax litigation or a refund tax litigation proceeding. Typically, refund jurisdiction is limited to the district courts and Court of Federal Claims. However, the Tax Court generally has jurisdiction over deficiency litigations. In some circumstances, the Tax Court may also have jurisdiction over refund litigation as well.

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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.

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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.

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Limitations on the Use of Foreign-Based Documentation in Tax Litigation

The Internal Revenue Code places certain limitations on the taxpayer’s ability to present foreign-based documentation during tax litigation. These rules exists so that taxpayers who fail to produce certain items during audit procedures cannot rely upon those unproduced documents at a later date. While undergoing an audit, it is important to gain awareness of these rules and how they can impact a future tax litigation strategy.

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