SUING THE IRS IN THE U.S. TAX COURT

     Generally, to bring a case in the U.S. Tax Court the Internal Revenue Service ("IRS") must have issued a notice of deficiency in income, gift or estate tax or in a case involving a transferee or fiduciary, upon issuance of a notice of liability to the transferee or fiduciary. A notice of deficiency is typically issued after an audit.  The Tax Court has jurisdiction in many other very unique areas, but not over employement taxes.  The most common form of Tax Court case involves the review of IRS deficiency assessments. A timely petition must be filed in Tax Court for the court to have jurisdiction to hear the case.

     Taxpayers prevailing against the IRS in any court proceeding brought by or against the United States in connection with the determination, collection, or refund of any tax, interest or penatly may be awarded a judgment or a settlement of reasonable litigation costs.

 

LAW OFFICES OF
THOMAS F. DILULLO
TAX ATTORNEY & C.P.A.
THOMAS F. DILULLO, C.P.A., M.B.A., J.D., AND LL.M. (in taxation)
PREPARATION IS
THE KEY TO
SUCCESS
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