When facing tax litigation, expertise and experience are invaluable assets. The Tax Lawyer, Wiliam D Hartsock offers this tax litigation information and advice.
Jurisdiction of the Tax Court in a Refund Litigation

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.

General Jurisdiction of the Tax Court

General Jurisdiction of the Tax Court

The Tax Court is the most typical forum for the resolution of tax litigation controversies. The Tax Court is an Article I court with limited jurisdiction as expressly conferred by Congress.

Choice of Judicial Forum in Tax Litigation

Choice of Judicial Forum in Tax Litigation

When a taxpayer decides to pursue tax litigation against the IRS, he or she generally has three choices for judicial forum: Tax Court, the Claims Court, and Federal District Court. The different forums have different advantages and disadvantages. Also, certain disputes are only judiciable in specific forums, so that should be a consideration in choice of forum. Additional considerations include burden of proof, discovery government attorneys, the location of trial, and the judges available in each forum.

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

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.

after appeals you could face a tax litigation judge like this one

Tax Litigation After the Appeals Process

When facing off against the IRS for whatever reason, there is always a process for escalation wherein if your case is not resolved you can seek the attention of a higher authority. Typically a qualified and experienced tax attorney is recommended to guide you through the process, however you should be aware of what to expect along the way.

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