Can I represent myself in US Tax Court?
Yes. A taxpayer has the right to represent themselves in United States Tax Court. For example, a corporation or business may be represented by an authorized company official in United States Tax Court; an estate or trust can be represented by the fiduciary In United States Tax Court; individuals can stand up for themselves In United States Tax Court; or any party can be represented by an attorney. If you decide to represent yourself in U.S. tax court, you can start a case by filing a petition in response to a 'notice of deficiency' from the IRS.
Keep in mind, however, that only lawyers or other legal representatives who've been admitted to the bar are recognized in United States Tax Court. Professional legal assistance is often required in certain cases presented in front of the US Tax Court, especially those involving fraud, a large underpayment to the IRS, poor bookkeeping, failure to file, inability to pay, or a mistake on the part of the IRS. The decision to use an attorney in US Tax Court is ultimately yours. But please think seriously about your options. Tax laws can be quite complex and outcomes quite severe, especially for matters brought in front of US Tax Court.
What is the United States Tax Court?
The U.S. Tax Court is the Federal Court of Record, established by Congress under Article I of the U.S. Constitution. Congress created the U.S. Tax Court to provide a place where legal taxpayers could go in case of disputes with the IRS. The jurisdiction of the U.S. Tax Court includes the authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, relief from joint and several liability on a joint return, and review of certain collection actions.
The U S Tax Court is comprised of nineteen appointed members by the President. Trials are and other work of the U S Tax Court is conducted by those judges, by senior judges serving on recall, and by special trial judges. All of the judges of the U S Tax Court have expertise in the tax laws The United States Tax Court is located in Washington , D.C. but judges travel to selected cities to try certain cases.
The vast majority of cases at the U.S. Tax Court are settled by mutual agreement without the necessity of a trial. However, If the case does proceed to trial, the case will be tried in the United States Tax Court at a location closest to the taxpayer for the convenience of witnesses. After the completion of the trial, the federal attorneys prepare summary briefs. After receipt of all summary briefs, the Judge will write and publish an opinion. Even if it favors you, keep in mind that both the IRS and the federal tax litigation attorneys have the opportunity to appeal to the Federal Circuit Court.
How do I File a Case with the US Tax Court?
A case in the United States Tax Court begins first by the filing of a petition. This petition must be timely filed within the allowable time. The US Tax Court cannot extend the time for filing, which is set by statute. The attorneys at TaxLawFirm.net can help you determine whether or not you've exceeded your maximum allowable time to file.
The Best Defense for your Tax Case is US.
TaxLawFirm.net provides representation for all US Tax Court matters. We are US Tax Court specialists, and have vast experience working on trials before the US Tax Court as well as appeals of tax cases from the US Tax Court to all the Federal Circuit Courts.
For over twenty five years, the attorneys at TaxLawFirm.net have provided skilled and experienced legal counsel to both individuals and businesses in U S Tax Court matters. Our team of attorneys have successfully defended clients against the US Tax Court. In addition, o ur team of tax lawyers also help litigate and advise clients in all areas of business tax law.