An Insight Into the U.S. Tax Court

Guest post is provided by the Law Offices of Jeffrey B. Kahn, P.C., a trusted tax attorney in San Jose. View the website for more details.

The first thing you need to do if you are dissatisfied with the outcome of a tax audit is to go through the IRS Office of Appeals, because it tends to be faster and easier than tax court. If you have done this and still haven’t achieved the desired outcome, the next step is to go through the U.S. Tax Court. make sure you file within 90 days of receiving your letter from the court, or they won’t view your case. Once a petition is filed with a $60 filing fee, you won’t have to pay the tax that you are claimed to owe until after the case has been determined.

$50,000 tax disputes or less can be accomplished through a small tax case process with informal trials. However these trials cannot be appealed if you feel you need to have another judge look at your case. Otherwise, you are required to go through a formal trial on a first come first serve basis. There are no juries for these trials and only specialized tax attorneys are permitted to represent you in court. Hiring a lawyer allows them to be responsible for all the research and formation of persuasive arguments, so you can focus your energy on your business, rather than on presenting your case.  It is highly recommended that you hire a tax lawyer to represent you in Tax Court, because they have the experience and expertise to give you results. A tax lawyer will work tirelessly to give you the best service possible.