Why go to tax court?
The U.S. Tax Court was established by the Constitution of the United States to resolve civil disputes over federal income taxes and penalties. This court is separate from the IRS, who must abide by their decisions just as an ordinary citizen would. It provides an opportunity for a seasoned Tampa IRS tax relief lawyer, such as Attorney Brian Loughrin, to fight for your rights when an
IRS tax auditor
penalties and interestseem unfair.
If a taxpayer and the IRS cannot agree on the amount of taxes that are owed, a "notice of deficiency" will be issued. After the notice is given, you have 90 days in which to file a petition with the Tax Court in order to challenge the IRS's decision. When no petition is filed, the IRS officially records the tax with the U.S. Department of Treasury. This date can become important later if
liens and levies are assessed against you. In Tax Court, however, once we have prepared and filed your petition, the payment of any taxes will be delayed until your case is concluded.
Simplified and Faster Methods
In Tax Court you can elect to have your case heard in a faster and less formal method than routine cases. This is a simplified or "S" case which is normally used for tax disputes of $50,000 or less in any one tax year. The court's decision in this case will be final, it cannot be appealed by you or the IRS. Commonly, "S" cases are settled with the IRS without the necessity of a trial, which may save you both time and money.
Backed by 15 years of experience, we understand what it takes to successfully conclude a case with the IRS using the U.S. Tax Court. A taxpayer may also use the U.S. District Court or the Court of Federal Claims to pursue tax matters, but these courts usually require your tax deficiency to have been paid before bringing a claim. The IRS is not always correct in their decisions and using the U.S. Tax Court gives you and our office a viable way to battle the IRS, outside their playing field.
To learn the advantages of fighting the IRS in tax court,
contact a Tampa IRS tax relief attorney
from our offices.