About the Court
Judges of U.S. Tax Court
What to consider...
- A case in the Tax Court is commenced by the filing of a petition. The petition must be timely filed within the allowable time. The Court cannot extend the time for filing which is set by statute.
- A $75 filing fee must be paid when the petition is filed. Once the petition is filed, payment of the underlying tax ordinarily is postponed until the case has been decided.
- In certain tax disputes involving $50,000 or less, taxpayers may elect to have their case conducted under the Court's simplified small tax case procedure, i.e. "S" case. Trials in small tax cases generally are less formal and result in a speedier disposition. However, decisions entered pursuant to small tax case procedures are not appealable.
U.S. Tax Court Procedures
What Can You Learn if you enroll at Tax Law Institute?
- what to do to study to pass the non-attorney exam
- what to do to prepare for the FBI background check
- what to do to analyze and apply the Federal tax laws
- what to do to prepare to learn the rules of practice and procedures
- what to do to prepare to learn Tax Evidence (how FRE applies in Tax Court)
- what to do to prepare to file a case
- when to seek an administrative decision, settle, or go to trial
- what to do in order to settle a case - Branerton Conference
- what to do if you're going to trial
- what to do during trial proceedings
- what to do after trial proceedings
- when to enter post-trial proceedings
- when to recommend that a client take an appeal
Other Federal Courts where tax controversies may be litigated...
Who may practice in the Federal Courts?
Points to remember about Tax Court
- No Jury Trial – You do not have a right to a jury trial in Tax Court. A single Judge, paid by the United States Government, will decide your case.
- Limited Discovery – The discovery rules are less broad in a Tax Court case and you generally do not have the right to depose government witnesses.
- Tax Savvy Judges – Tax Court judges are typically very intelligent people with many years of training and experience in federal tax matters.
- Stipulation of Facts Required – The parties are required, prior to trial, to voluntarily share information with one another and work together to formulate a thorough and complete stipulation of the facts of the case.
- Post-Trial Briefing – Unlike civil appeals courts where parties brief the Judges about the facts and law of the case prior to the trial, the Tax Court does not allow pre-trial briefings. Instead, Tax Court rules require that the taxpayer and the IRS file their briefs at the close of trial after the factual issues have been argued before the Judge.