What do you do if a loved one is under audit by the IRS and then dies before the audit is closed? Imagine that the IRS issues a Notice of Deficiency to the taxpayer. Do you have the right to petition the U.S. Tax Court for the taxpayer? The court recently addressed this in Sanders… Continue reading Right to Tax Court When a Taxpayer Dies
Category: Tax Litigation
About Tax Litigation
Tax litigation is a specialty subset of litigation. There are rules and procedures that are entirely unique to tax disputes.
Here is a link to more info for the courts hear tax cases.
This page covers recent cases, rulings, and guidance for Federal and state tax litigation and procedure. Scroll down to read the articles.
If you need help litigating a tax case, you can find out more about how we can help with your tax court case here.
You can also call us at (713) 909-4906.
New Issues: The Downside to U.S. Tax Court Litigation
Justice is not a word that is often mentioned in tax cases. While justice may be handed out in the opinions, the term “justice” isn’t usually expressly stated in the opinion or in the rules that the courts go by. There are exceptions. One exception is in the rules that allow IRS attorneys to raise… Continue reading New Issues: The Downside to U.S. Tax Court Litigation
The “Non-Suit” in U.S. Tax Court Cases
The U.S. Tax Court is unique in many ways. It has its own rules and the rules do not always comport with the rules that apply in other Federal courts. One example is that a party cannot just “non-suit” a case in tax court. A non-suit is the process of simply dismissing an action that… Continue reading The “Non-Suit” in U.S. Tax Court Cases
IRS Levy While Tax Litigation is Pending
If you owe back taxes and are litigating the case with the IRS, what happens if you come into money? The IRS has broad levy powers. Can the IRS get the money even though the taxes are being disputed in court? The answer can vary based on whether the underlying tax liability is being disputed… Continue reading IRS Levy While Tax Litigation is Pending
IRS to Pay Attorneys Fees: The Qualified “Qualified Offer”
There are times when the IRS pursues cases that it should not. If this happens to you and you prevail in your case, you should know that the court may order the IRS to pay your attorneys fees and costs. You usually have to make a “qualified offer” to get this type of award. The… Continue reading IRS to Pay Attorneys Fees: The Qualified “Qualified Offer”
Can You Sue the IRS for Damages?
There are times when IRS employees violate the law. This includes intentional and negligent conduct that violates the law. Many of these violations go unreported. This is often for fear of retaliation or lack of resources. It may also be due to a belief that there is no remedy for taxpayers in this situation. The… Continue reading Can You Sue the IRS for Damages?
The IRS’s Ability to Recoup Refund Checks
If you receive a tax refund and the IRS later asks you to repay the refund, what do you do? Do you keep the refund or repay it? This can be a very difficult question to answer. This is particularly true if you believe that you have a legitimate basis for and entitlement to the… Continue reading The IRS’s Ability to Recoup Refund Checks
Tax Court Puffery: Exaggeration is Not Evidence
Every communication makes statements. The statements may be truthful or false. A statement that is misleading or exaggerated is somewhere between these two. There can be significant legal consequences depending on where a statement falls on this continuum. This raises questions as to how precise do the statements have to be to be false? If… Continue reading Tax Court Puffery: Exaggeration is Not Evidence
Correcting an Erroneous Judgment for Unpaid Taxes
If the IRS gets a court judgment for unpaid taxes, can you challenge the judgment after it is entered? What if you can show that no tax is due? Can you fix the erroneous judgment after the fact? Can you just prepare corrected returns and file them? The court addresses this in United States v.… Continue reading Correcting an Erroneous Judgment for Unpaid Taxes
Raising a Tax Issue for the First Time in Court
With tax litigation, it is often best to raise every argument possible. But what if the law seems clear on an issue and then, during the course of the tax dispute, another court issues an opinion making the law less clear? If this isn’t discovered or realized soon enough, should the taxpayer be precluded from… Continue reading Raising a Tax Issue for the First Time in Court