When a Dispute Cannot Be Resolved, We Take It to Court.
The U.S. Tax Court hears disputes with the IRS without requiring the tax to be paid first. Cassra Minai, Esq. is admitted to practice before the Tax Court and represents taxpayers from the petition through settlement or trial.
Deadlines That Cannot Be Missed
Notice of deficiency
A petition generally must be filed within 90 days of the date of the notice, or 150 days if the notice is addressed to a person outside the United States. The notice states the last day to file.
Collection due process
A petition challenging a collection due process determination is generally due within 30 days of the determination (IRC §6330(d)(1)).
Innocent spouse relief
A petition for review of a final determination on a request for innocent spouse relief is due within 90 days after the determination is mailed (IRC §6015(e)).
How a Tax Court Case Proceeds
The petition
The petition is filed electronically or by mail with a $60 filing fee, which the Court may waive for a petitioner who cannot pay. A timely petition generally prevents the IRS from assessing or collecting the disputed deficiency while the case is pending.
Small tax cases
If the amount in dispute is $50,000 or less for any one year, including additions to tax and penalties, the taxpayer may elect the less formal small tax case procedure. Decisions in small tax cases cannot be appealed.
Settlement
Docketed cases are often considered for settlement by the IRS Independent Office of Appeals and by IRS counsel before trial.
Trial
Cases that do not settle are tried before a judge, without a jury. The IRS is represented by attorneys from the IRS Office of Chief Counsel.
The Burden of Proof
Under Tax Court Rule 142(a), the taxpayer generally bears the burden of proof, except as otherwise provided by statute or determined by the Court. The IRS bears the burden on new matters, increases in the deficiency and affirmative defenses it pleads, and on fraud. Preparing the evidence with these rules in mind begins before the petition is filed.
Received a Notice of Deficiency?
The deadline to petition the Tax Court is strict. Contact Advantage Tax Law for a confidential consultation.