Tax Court

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JG Tax Group specializes in representing both individual and corporations in Tax Court cases. Our tax court specialists provide nationwide Federal Tax Litigation representation. We have successfully handled 1000s of tax court cases.

Tax Court is not your ordinary “Judge Judy” style court room. Tax Court is independent from the IRS. It is a nationwide court system that is established under Article I of the United States Constitution. Tax Court Judges are appointed by the President of the United States. There are a total of 19 Judges who travel nationwide to conduct the tax court hearings. Unlike your typical courtroom, Tax Court Judges travel to designated cities to hold tax court sessions. The trials are conducted before a Tax Court Judge, but without a jury.

In regular courtrooms, continuances are typical. In Tax Court, continuances are only granted in exceptional circumstances; even joint motions for continuances are not granted automatically. Petitioners are required to enter into a stipulation of facts with the IRS Counsel before trial. The Pretrial Memoranda shall be served on the other party and filed not less than 14 days before the first day of the trial session. Tax Court also requires sound legal arguments, including case law and statutes, along with precise supporting documentation in accordance with the Internal Revenue Manual. A Taxpayer cannot simply state to the Judge that the assessment or decision made by the IRS is “unfair”. This would not be acceptable in Tax Court. A judge will make a fair and impartial decision strictly based on the legal arguments and substantiation that is provided.

There are various reasons why a Taxpayer may go to Tax Court. One of the more common reasons is when a taxpayer does not agree with an audit report. The IRS issues what is called a “Notice of Deficiency”. This notice provides a strict 90-day deadline to file a Tax Court Petition. The 90-days starts from the date on the letter.

When filing a petition, you must elect what type of tax court case you are requesting. There are two types of tax court cases- 1. Small Tax Court Cases- the total amount of unpaid tax cannot exceed $50,000 for all years combined, and 2. Regular Tax Court Cases. Once you file a petition, a trial date is set.

Before trial, we attempt to resolve the case with an appeals officer. He/she may request additional information in order to make a determination. The appeals officer has the power to settle cases before they go to trial. Many taxpayers find this opportunity advantageous because they find they do not have the supporting documentation in accordance with the Internal Revenue Manual as they originally believed they possessed. Once the appeals officer provides his/her determination, the Taxpayer has two options: 1. Agree to appeals officer’s decision and sign off on the decision documents, or 2. Go forward with trial. Based on the information provided and our experience in Tax Court, we will be able to advise you whether settlement is in your best interest or moving forward with trial. Once a decision is made to move forward with trial, the appeals officer’s settlement is taken off the table.

If you decide to forego the appeals officer’s determination, then, the case is closed with the appeals officer and forwarded to IRS Counsel for trial preparation. When filing the petition, our Tax Specialists request that the trial be set in their local jurisdiction. With the 1000s of cases worked, our Tax Specialists have not only gained the expertise and knowledge to effectively defend your case, but they have also formed valuable relationships with the local IRS counsels. Dealing with a Tax Court Case can be overwhelming and stressful, let our Tax Specialists and their vast knowledge help you through this demanding process.

Testimonials

So glad I hired JG Tax Group to represent me in front of tax court. I did not know what I was doing and was well over my head. They made the process extremely easy for me and made sure that I never had to speak to the IRS or appear in front of the judge. JG Tax Group saved my life!
Rhonda Beckham, Cleveland, OH
I had two years’ worth of receipts, ledgers, other documents that were unorganized and disorderly occupying over ten boxes in my garage. JG Tax Group analyzed my documents, organized a package, and developed a defense to win my case in tax court! I would not have been able to defend myself against the IRS without them.
Peter Lisner, Salina, KS
Picking JG Tax Group as my representation in tax court was the best decision I have ever made! I had no clue what I was doing and had never stepped foot in a court room. JG Tax Group was able to take on the IRS on my behalf and save me over $57,000 defending me in tax court!
Maria Gonzalez, Arlington, TX