The U.S. Constitution provides for a court of record to resolve taxpayer disputes with the IRS, known as the United States Tax Court. When the IRS hands down a notice of determination or deficiency (such as after an IRS tax audit), a knowledgeable Tampa IRS tax relief attorney can help determine if this court may be favorable to your case. This court's jurisdiction also includes the ability to make specific declaratory judgments, adjust partnership items, order abatement of interest, redetermine worker classification and award administrative and litigation costs, among other items.

Schedule your free case review with our Tampa tax court attorney by calling (813) 517-8074 today.

Attorney Brian Loughrin is licensed to practice before the Tax Court, which is essential if you wish to be represented in pursuing your case with the IRS. The process begins with the filing of a petition within the time frame allowed by statute. Commonly, once our office has filed your petition, payment of your taxes will be held off until there has been a determination on your case.

Tampa Tax Court Services: Stop IRS Disputes Today

Understanding Property Tax Exemptions in Florida

In Florida, you must be at least 65 years old to be exempt from paying property taxes on your home.

Exploring the Simplified Small Tax Case Method

You may desire to have your case heard using a simplified small tax case method. Generally:

• this procedure is used to resolve tax disputes of $50,000 or less for any given tax year.
• These trials are usually conducted faster than normal cases and are less formal.
• The final decision of the court in these cases cannot be appealed.

If you do not choose the simplified method, your case will be handled routinely by the judges who preside over this court. In these "regular" court cases, the decision of a judge can be appealed within a certain time period. The appeal is done to the U.S. Court of Appeals, which Brian is also licensed to practice before.

Our Tampa tax court attorney strives to prepare your petition in such as a way as to conform to the exact specifications of the court while presenting your case in the best light possible. Many times, we can settle a case without having to go to trial, especially simplified cases. Tax resolution tools, such as an IRS offer in compromise or an installment agreement, can frequently be utilized to reach a favorable conclusion to your case, which is always our goal.

Contact a Tampa tax court lawyer by calling (813) 517-8074 to find out how the U.S. Tax Court can be used to settle disputes with the IRS. 

Frequently Asked Questions

What types of IRS disputes can be heard in U.S. Tax Court?

The U.S. Tax Court commonly hears disputes involving income tax deficiencies, penalties, audits, innocent spouse relief, collection actions, and certain business tax matters. A Tampa tax court attorney can evaluate whether your dispute qualifies and explain the best legal strategy for your situation.

Do I have to pay the disputed tax before filing a Tax Court petition?

One of the primary benefits of filing a petition in U.S. Tax Court is that, in many cases, you can challenge the IRS's proposed assessment before paying the disputed amount. Meeting the filing deadline listed in your IRS notice is essential to preserving this right.

How long do I have to file a petition with the U.S. Tax Court?

The filing deadline depends on the type of IRS notice you receive, but many deficiency cases require a petition to be filed within 90 days of the notice being mailed. Missing the deadline can result in losing your opportunity to have the Tax Court hear your case.

Can a tax court attorney negotiate with the IRS before trial?

Yes. Many Tax Court cases are resolved through negotiations before a trial ever takes place. An experienced attorney can communicate with IRS counsel, present supporting documentation, and work toward a settlement that avoids the time and expense of litigation whenever possible.

What documents should I bring to my tax court consultation?

Helpful documents include IRS notices, audit reports, tax returns, financial records, correspondence with the IRS, and any evidence supporting your position. Providing complete documentation allows your attorney to assess your case more accurately and develop an effective legal strategy.

What happens if I lose my Tax Court case?

If your case proceeds under the regular Tax Court process, you may have the right to appeal the decision to the appropriate U.S. Court of Appeals. However, if you elected the simplified small tax case procedure, the court's decision is generally final and cannot be appealed.

Can businesses use the U.S. Tax Court to resolve IRS disputes?

Yes. Individuals, partnerships, corporations, and certain other business entities may be able to bring qualifying federal tax disputes before the U.S. Tax Court. Business tax issues often involve audits, payroll taxes, deductions, or other federal tax controversies that require experienced legal representation.

Is hiring a Tampa tax court attorney worth it for IRS disputes?

Tax Court procedures involve strict filing requirements, legal rules, and complex tax laws. Working with an experienced Tampa tax court attorney can improve the presentation of your case, help identify opportunities for settlement, protect your procedural rights, and increase your chances of reaching a favorable resolution with the IRS.