U.S. Tax Court for Civil Tax Litigation
U.S. Tax Court: the primary court for civil tax litigation
Most civil tax litigation cases are tried in the U.S. Tax Court. It was created by Article I of the U.S. Constitution so that taxpayers could sue to protect their rights without having to first pay the disputed amount that the IRS is seeking. After all, the goal of civil tax representation is to keep the maximum amount of money in your pocket! Of course, that goal is tempered by the need to work within legal parameters to stay clear of any risk for the taxpayer getting indicted for a federal tax felony, such as criminal tax evasion/fraud.
The U.S. Tax Court is based in Washington, D.C., but conducts trials and hearings in 74 cities around the country. There is no right to a jury trial, but you may appeal a decision to the United States Court of Appeals. Unless you represent yourself, you must be represented by an attorney or other practitioner specifically admitted to practice before the U.S. Tax Court. Rain Minns is licensed in the U.S. Tax Court.
U.S. Tax Court: types of cases
The U.S. Tax Court also has jurisdiction to hear following types of matters:
- Appeal from a collections due process determination (lien or levy case) Review of an IRS refusal to abate interest
- Review of an IRS refusal to abate interest
- Review of a decision granting or denying (in whole or in part) an award from reasonable administrative costs under §7430(a)
- Declaratory actions for qualified plans, gift valuations, tax-exempt bonds, estate-tax installment payment eligibility under §6166
- Redetermination of informant awards
U.S. Tax Court: timing is critical
Taxpayers who might seek justice in U.S. Tax Court must be aware that the deadline to file a lawsuit is very short and unforgiving; so many taxpayers unwittingly miss it. The IRS’s attorneys are likewise often quick to file a motion to get your case thrown out of court if you do. Consequently, unless you plan to represent yourself, it is important to find an attorney as quickly as possible.
Return to Civil Tax Litigation or contact us for more information.