Beyond the Tax Code: A Look Inside U.S. Tax Court

Overview: 

This presentation will cover the following. Tax Court is based in Washington, D.C., but its judges travel to hear cases on regular calendars in various cities around the country. **At trial, the TP may be represented by anyone admitted to practice before the Tax Court, which includes non-attorneys who have passed an exam. The IRS is represented in Tax Court by attorneys from the IRS Chief Counsel’s Office. **U.S. Tax Court applies the rules of evidence applicable in trials w/o a jury in the U.S. District Court of the District of Columbia. U.S. Tax Court follows its own procedural rules. In this presentation, we will deliver into these rules.

Course Objective: 

• How does the requirement for a taxpayer's last known address impact the validity of a notice of deficiency?
• • This question encourages exploration of the legal implications surrounding taxpayer notifications.
• In what ways can the IRS justify a deficiency that was not specified in the original notice?
• • This prompts an analysis of the IRS's authority and the legal processes involved in tax disputes.
• What are the procedural differences between small tax cases and regular tax cases in the Tax Court?
• • This invites a comparison of the two types of cases, highlighting the unique aspects of small tax cases.
• How does the Golsen rule influence the outcome of tax cases in the Tax Court?
• • This question seeks to understand the implications of appellate precedents on Tax Court decisions.
• What factors should a taxpayer consider when deciding whether to litigate in Tax Court?
• • This encourages critical thinking about the strategic decisions involved in tax litigation.
• How does the burden of proof shift between the IRS and the taxpayer in tax litigation?
• • This question allows for discussion on evidentiary requirements and legal strategies in tax cases.
• What role does the Taxpayer Advocate’s Office play in the context of a notice of deficiency?
• • This invites examination of the support systems available to taxpayers facing IRS actions.
• How do the Tax Court's rules of evidence compare to those in federal district courts?
• • This question encourages a detailed comparison of judicial processes in different types of courts.
• What consequences might arise if a taxpayer fails to appear at a calendar call in Tax Court?
• • This prompts an exploration of the potential outcomes and penalties for non-compliance in court.
• In what circumstances can a taxpayer raise new issues during the litigation process in Tax Court?
• • This encourages discussion on the flexibility and limitations of the litigation process.
• What are the implications of the presumption of correctness in tax court proceedings?
• • This question invites analysis of how this legal principle affects the burden of proof in tax cases.
• How do settlement negotiations typically unfold in the context of Tax Court cases?
• • This encourages an understanding of the negotiation process and factors influencing settlements.

Target Audience: 

Associate to Mid-level Attorneys

Basic Knowledge:

None required. This will be a basic to intermediate-level class