U.S. Tax Court Litigation


The United States Tax Court is a specialty court that exclusively hears tax law cases. The Tax Court does not provide for jury trials. Instead, cases are tried to a single judge. The judges on the Tax Court all came to the bench after spending several years practicing tax law in the government or the private sector, or both. As a result, they generally have an excellent understanding of tax law issues and, of course, the Internal Revenue Code and its legislative history as well as IRS administrative practice and guidance.

The Tax Court is based in Washington, DC, but it hears cases all over the country. Thus, the taxpayer has the ability to select geographically where it wants to try the case. Appeals from the Tax Court are made to the U. S. Circuit Court of Appeals where the taxpayer’s residence or principle place of business is located.

The U.S. Tax Court hears tax deficiency cases, or cases in which the IRS asserts the taxpayer has underpaid his tax liability. This means that pre-payment of the proposed tax deficiency is not a prerequisite to litigating in the Tax Court. Thus, the taxpayer can keep the funds for his own use throughout the period of litigation. Payment is not required until the decision of the Tax Court has been entered and becomes final, including any and all appeals of the Tax Court’s decision. However, the taxpayer may make a payment, subject to certain restrictions, in order to stop interest from accruing on any liability in the event the Tax Court does not find in the taxpayer’s favor.

We have extensive experience litigating before the Tax Court. For more information about this court and whether it is the right venue for your case, contact Kevin E. Thorn, Managing Partner of Thorn Law Group, at 202-349-4033 today.

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