The IRS Tax Court: Your Arena To Battle The IRS
By Darrin Mish
IRS agents are human, too. Sure, we like to assume that they're cold, heartless people, and a few of them may be like that at times. But more essentially, they're humans who can also make errors. If they made an error and won't consider the facts you present, you might need to take the IRS to court. So now what? Where do you take them? How is it achieved? And is this going to cost you a lot of money?
If you cannot agree with the IRS on a resolution, you will receive a Notice of Deficiency. This basically says that you have ninety days to file a response against the resolution in Tax Court. It is best to act right away if you do not wish the IRS to win and you don't wish to settle your tax debt because extensions and appeals aren't allowed after ninety days. You might be able to sue them later and receive a refund, but only after you would've paid for the tax liability.
Most taxpayers opt to present their cases to the U.S. Tax Court. This court was established in 1923 and basically consists of 19 judges. To address tax cases, they travel all over the country routinely. This court is specifically for tax litigation and the judges are tax authorities. These judges give the last verdict on any case that comes before them.
If your case is based on the tax code's technical facts, you definitely wish these 19 judges of the Tax Court to address it because they're all well-versed in the tax law's details. This court handles cases before payment of the questioned taxes, and this is the only one that does this. Before other courts can hear your case, the tax liability would have to be paid.
But you won't wish to take your case to the U.S. Tax Court if your case is about fairness, equality, or other more ambiguous aspects. The better choice would be to take it to the U.S. District Court. Diverse from the Tax Court, the District Court verdicts are made by a jury of your peers and not by a judge. This court is a more appropriate option if you want the law interpreted in another way. If you're fighting back against the IRS rightfully, juries are more likely to be sympathetic and receptive. Tax cases can be heard in a few other courts. However, it is best to prevent an IRS problem entirely by preparing your taxes in a manner that is not likely to be audited.
About the author
Darrin T. Mish (http://www.getirshelp.com) is a Nationally recognized Attorney whose practice focuses on representing clients across the United States with IRS Problems. He is AV rated by Martindale-Hubbel and is a member of the American Society of IRS Problem Solvers and the Tax Freedom Institute. He has been honored by a listing in Martindale-Hubbel's Bar Register of Preeminent Lawyers. His passion is providing IRS help to taxpayers with both individual and payroll tax problems. He teaches attorneys, CPAs and Enrolled Agents in the finer aspects of IRS representation all around the United States. He can be reached at his website at http://www.getIRShelp.com from http://www.FreeArticlesAndContent.com
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