Attorney Representation in the United States Tax Court
Have you received a Notice of Deficiency from the IRS? If so, you may need representation in the United States Tax Court. The tax attorneys at Pearson, Butler & Carson, PLLC, (“PEARSON BUTLER Law”) are experienced in all Tax Court matters and can help you determine the best course of action in your situation.
The United States Tax Court is the court that deals with nearly all federal tax cases. The Tax Court is based in Washington, D.C., but its 19 judges travel to hear cases in cities around the country on a regular basis. This means the Tax Court hears cases in Salt Lake City only two to three times each year. For your case to be heard, you must be represented by someone admitted to practice before the Tax Court. The IRS is represented in the Tax Court by attorneys from the IRS Office of Chief Counsel.
To appeal a Notice of Deficiency you must file a petition with the Tax Court within 90 days of the date that the IRS mailed the notice of deficiency to you. Because a valid petition is required for the Tax Court to have jurisdiction, a case will be dismissed if a valid notice of deficiency was mailed to you but your petition was filed late. The petition must comply with a number of specific IRS guidelines. Once your case is docketed with the Tax Court, you will have an opportunity to appeal the Notice of Deficiency through the IRS docketed appeals program, and the Tax Court will provide a notice of the date and location of the trial as well as pretrial instructions several months prior to trial.
Many tax disputes can be settled through negotiation by a tax attorney before the case reaches trial. The goal in each case is to persuade the IRS representative that a settlement offer makes sense for both you (the taxpayer) and the government. Negotiation and settlement through your tax attorney is often preferred by taxpayers as the United States Tax Court is not authorized to use equitable principles to mitigate harsh results in deficiency cases. exempt status.
Tax Attorney Services
At PEARSON BUTLER Law, we assist in various tax matters:
- Tax Court Litigation
- IRS Appeals
- IRS Audits
- Criminal Tax Defense
- Payroll Taxes
- Trust Account Taxes
- Offer in Compromise
- IRS Collections
- Installment Agreements
- Innocent Spouse Relief
- Offshore Voluntary Disclosure and Foreign Bank Accounts
- State Sales Tax Audits
- Tax Planning
- Nonprofit taxation and compliance
Contact a Tax Attorney Today
The tax attorneys at PEARSON BUTLER Law are experienced in United States Tax Court matters and can help you determine the best course of action in your situation. Call us today for a free consultation at (801) 495-4104.