Taking the IRS to court?


Are you having a disagreement with the IRS?

If you’re convinced you’re in the right, stick to your guns. It may even be worth taking the IRS to court.  If you qualify, go to “Small Tax Court.” This forum is reserved for disputes involving $50,000 or less. The proceedings are decidedly more relaxed and informal than usual.  You can represent yourself in a small tax case or hire someone admitted to practice before the U.S. Tax Court. The filing fee is only $60.  Start by filing a petition with the U.S. Tax Court in Washington, D.C. The petition must be filed no later than 90 days after a Notice of Deficiency or Notice of Determination was sent to you. To obtain the form, go to the Tax Court’s website at www.ustaxcourt.gov.  The Tax Court requires one original petition form and two copies. Keep one copy of the completed petition form for your records.  The Clerk of the Tax Court will assign your case a docket number. That number will be followed by the letter “S” if you select the Small Tax Court procedures.  Once you know your docket number, put it on all documents or correspondence you send to the court.  If the court approves your petition, you can choose to have the trial held in a city near you.  Bring receipts or other documentation supporting your claim to trial. The court will try to help you develop the facts in your case through your testimony, the testimony of other witnesses and the documentation.  Other documents won’t be available.  If you need documents or information you’ve supplied to the IRS in support of your claim, ask the government’s attorney to bring them to court. When original documents have been lost or destroyed, you may offer copies if you have them. All testimony will be recorded. If you want, you can order and pay for transcripts.[/vc_column_text][us_image image=”3809″][/vc_column][/vc_row]