Litigation is expensive and its outcome is uncertain. That is why a vast majority of tax cases settle out of court. Filing a tax court petition allows the tax attorney to present his client’s case in the best light and support it with relevant case law and appropriate legal arguments. A strong tax court petition which cites legal precedents and applies the relevant federal or state statute to the facts of his client’s case will demonstrate to the IRS or to the state taxing agency that the taxpayer’s arguments are supported by law and will likely prevail in court if the case advances to the litigation phase. A well-researched, well-supported and well-written tax court brief is the strongest signal a taxpayer can send to the government that he will vigorously defend his rights. Once the government realizes the litigation hazard, it will be more willing to settle the case out of court.
Once the IRS makes a final determination or sends a Notice of Deficiency to the taxpayer, proceeding to the tax court is the taxpayer’s only option. The government will then assign the case to one of its expert tax lawyers who will prepare the case for trial. Tax court’s procedural rules are complex and unfortunately many taxpayers are prevented from presenting their case before the tax court because they run afoul of the statute of limitations rules, court deadlines and other tax court regulations.
Our experienced tax lawyer has helped many taxpayers to defend their rights in federal and state tax courts. Don’t face the government alone!