| IRS agents are people, too. Yes, we want to think that | | | | deal with tax litigation, they routinely travel across the |
| they're cold, heartless people, and a few of them may | | | | country. These judges have the final word if the IRS |
| seem like that at times. However, more importantly, | | | | committed a mistake. |
| they are humans who can also commit errors. If they | | | | If your case is based on the tax code's technical facts, |
| committed an error and will not listen to the facts you | | | | you definitely wish these nineteen judges of the Tax |
| present, you might need to take the IRS to court. What | | | | Court to handle it because they're all familiar with the |
| now? What court do you take them to? How do you | | | | tax law's details. This is also the only court that will |
| do it? And is this going to cost you plenty of case? | | | | handle cases before the disputed taxes are paid. |
| A Notice of Deficiency will be received if you can't | | | | Other courts would need the tax liability to be paid |
| agree with the IRS on a resolution. This basically states | | | | before they can hear your case. |
| that you have ninety days to file a petition against the | | | | If your case is about the fairness of the IRS or |
| resolution in Tax Court. It is best to make your move | | | | something ambiguous like that, it's best to have it |
| at once if you don't want the IRS to triumph and you | | | | addressed by the U.S. District Court, rather than the |
| don't wish to pay your tax liability because extensions | | | | Tax Court. This is because decisions are made by a |
| and appeals aren't entertained after ninety days. You | | | | jury of your peers who are likely to be more |
| might be able to sue them later and receive a refund, | | | | sympathetic to your case. Other courts also hear tax |
| but only after you would have settled the tax liability. | | | | disputes. However, it is still best to file your taxes the |
| The U.S. Tax Court was established in 1923. The 19 | | | | proper way to prevent IRS problems entirely. |
| judges that comprise it are all authorities in tax law. To | | | | |