Tax Court

Certified Specialist In Taxation Law

It takes a long time before your case reaches tax court. The following steps usually occur before you get there:

	You receive a notice that your tax return is going to be audited
	You lose the audit or some issue or issues during the audit
	You appeal the audit
	You may either go to the appeals division or back to the manager of the office that performed the audit
	If you still cannot agree with the Internal Revenue Service, you will receive a "90 day letter"
	Within 90 days, you must file your petition in tax court
	You do not have to pay the tax due
	You can sue in District Court, but you must pay the tax due
	After filing your petition in Tax Court, then you go back to the appeals division
	If you cannot agree there, you start preparing for trial in Tax Court

If your case is making its way through the system, you should feel free to contact us if you have a matter that you believe might end up in Tax Court.

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.: For questions or comments regarding this web site Michael D. Daniels; Last modified: January 14, 2008

For questions or comments regarding this web site Michael D. Daniels

Last modified: January 14, 2008