The Tax Court & Refund Litigation

If the IRS has proposed the need for an “adjustment” to a taxpayers return then should you have decided to appeal such a decision, this must be done prior to the payment of any tax that is being disputed then a petition can be filed with the United States Tax Court which is situated Washington D.C.

Most disputes such as this go the Tax Court is an IRS appeal has not accepted your request, whether it is to initiate regular installment payments or that an offer in compromise was filed with the IRS yet was rejected.

Should there be any queries from the IRS in relation to the owing of tax then they will issue what is called a Statutory Notice of Deficiency, perhaps more simply known as a “90 day letter” because a taxpayer is given three months in which to file a petition with the US Tax Court to appeal any decisions made.

What happens next?

If you have filed a petition to contest the actions then the litigation process will need to begin and it is basically the taxpayer suing the IRS in which judges who are experienced in all matters relating to that of tax disputes will review all of the evidence and deliberate their verdict accordingly.

As there are not many cases of this nature which occur in the United States, finding an adequately qualified lawyer may be difficult but search carefully because such a case is all about representation of getting all the facts across accurately and honestly.