Representation Before the Court


Dedicated to Teaching & Learning
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REPRESENTATION BEFORE THE U.S. TAX COURT​​​​​​​

One-Day of Simulated Trial Practice in an Acting United States Tax Court Remote Forum

Saturday, January 9, 2021

9 A.M. to 4 P.M. EST

Certificate Program

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Comprehensive trial practice and litigation guidance as well as best practices for defending clients in tax deficiency cases from initial filing through post-trial decisions and motions. Includes petition, discovery (Branerton), collection, due process hearings, declaratory relief, trial preparation, innocent spouse relief and partnership relief under TEFRA. For more see below.

with

Former Special Trial Judge
United States Tax Court

Professor of Law | Distinguished Judicial Speaker Tax Law Institute | Admitted to Practice Supreme Court of the United States

and

Former Judicial Law Clerk
United States Tax Court

Professor of Law | Distinguished Author Tax Law Institute | Fmr. IRS Litigator Office of Chief Counsel | Admitted to Practice United States Tax Court | Admitted to Practice State of Indiana
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1. DECIDING TO LITIGATE IN TAX COURT
1. Choice of Forum
  • 1.1 Introduction
  • 1.2 Statutory Notice
  • 1.3 Taxpayer's Options in Response to Statutory Notice
  • 1.4 Differences between litigating in Tax Court vs. litigating in other courts i.e. district courts, Federal Court of Claims.
2. Eligibility to Represent a Petitioner Before the Tax Court
  • 1.5 Admission
  • 1.6 Discipline
3. Managing Client Expectations
  • 1.7 Fees
  • 1.8 Expenses
  • 1.9 Expectations
Sample Documents
  • Statutory Notice of Deficiency
  • Application for Admission to Practice (Attorneys)
  • Clinics, Student Practice & Pro Bono Programs

2. TAX COURT JURISDICTION
1. Introduction
  • 2.1 Introduction
  • 2.2 Jurisdiction
2. Jurisdiction Over Actions for Declaratory Relief
  • 2.3 Generally
  • 2.4 Section 7428: Status and Classification of Certain Tax Exempt Organizations, Private Foundations, and Cooperatives
  • 2.5 Section 7476: Qualification of Certain Retirement Plans
  • 2.6 Section 7477: Value of Certain Gifts
  • 2.7 Section 7478; Status of Certain Governmental Obligations
  • 2.8 Section 7479: Eligibility of Estate with Respect to Installment Payments under Section 6166
  • 2.9 Section 6234: Treatment of Items Other Than Partnership Items
3. Jurisdiction Over Other Actions
  • 2.10 Section 6015(e): Review for Appropriate Relief from Joint and Several Liability
  • 2.11 Section 7436: Determination of Employment Tax Status
  • 2.12 Tax Court Rule 240: Partnership Actions
  • 2.13 Section 6512(b): Jurisdiction to Determine Overpayment and to Enforce Determination
  • 2.14 Other Actions

3. PLEADINGS
1.General Form for All Pleadings
  • 3.1 Pleadings Allowed/Privacy Protections
  • 3.2 Purpose of Pleadings
  • 3.3 Caption and Signature
  • 3.4 Form and Style
  • 3.5 Service of Pleadings
2. Petition
  • 3.6 Time for Filing
  • 3.7 How to File
  • 3.8 Filing Fees
  • 3.9 Content of Petition
3. Answer
  • 3.10 Time for Filing
  • 3.11 Content of Answer
4. Reply
  • 3.12 When a Reply is Required
  • 3.13 Content of Reply and Time for Filing
5. Small Case Procedures
  • 3.14 Purpose
  • 3.15 Pleadings
6. Amended and Supplemental Pleadings
  • 3.16 Time for Amendments
  • 3.17 Amending Pleadings to Confirm to Evidence Presented at Trial
  • 3.18 Supplemental Pleadings
7. Joinder of Issues
  • 3.19 Case is "At Issue"
Sample Documents
  • Certificate of Service
  • Motion to Waive Filing Fee
  • Designation of Place of Trial
  • Sample Petitions
  • Sample Answer in Response to Comprehensive Petition
  • S Case Procedures
  • Deficiency Petition
  • Request for Designation of Place of Trial
  • SFR Petition
  • Brief for Petitioner
  • Opening Brief of Respondent
  • Reply Brief for Respondent
  • Reply Brief for Petitioner
  • T.C. Memo 2006-24
  • Sample Ownership Disclosure Statement

4. PRETRIAL MOTIONS
1. General Form and Content of Motions
  • 4.1 Purpose of Pretrial Motions
  • 4.2 Form and Style
  • 4.3 Jurisdictional Motions
  • 4.4 Motions Regarding the Pleadings
  • 4.5 Motions to Dispose of Case Without Trial
  • 4.6 Motions Relating to Calendared Cases
Sample Documents
  • Motion for Judgment on the Pleadings
  • Petitioner's Motion for Summary Judgment
  • Motion to Consolidate
  • Motion for Continuance from Trial Session
  • Motion for Leave to File a Response to Objection to Motion for Summary Judgment

5. DISCOVERY
1. Informal Approach - Timeframe
  • 5.1 Informal Discovery Process
  • 5.2 Timeframe for Discovery
2. Formal Discovery Procedures
  • 5.3 In General
  • 5.4 Permissible Scope of Discovery Requests
  • 5.5 Formal Discovery Methods
  • 5.6 On-Going Duty to Supplement Responses
  • 5.7 Protective Orders and Enforcement of Discovery Tools
3. Strategies for the Practitioner to Limit Discovery Responses
  • 5.8 Analyze Requests Carefully and Narrowly
  • Assert Privilege
  • Seek a Protective Order
​​​​​​​Sample Documents
  • Branerton Letter
  • Respondent's Interrogatories to Petitioners
  • Respondent's Request for Production of Documents
  • Respondent's Request for Admissions
  • ​​​​​​​Motion for Protective Order

6. PRETRIAL NEGOTIATIONS
​​​​​​​1. Dispute Resolution Options
  • 6.1 Referral to Appeals
  • 6.2 Settlement Negotiations with Chief Counsel Attorney
  • 6.3 Mediation
  • 6.4 Arbitration
2. Stipulations of Facts
  • 6.5 Duty to Stipulate
  • 6.6 Form and Filing
Sample Documents
  • Stipulation of Settled Issues
  • Model Agreement to Mediate
  • Joint Motion for Voluntary Binding Arbitration
  • Stipulation of Facts

7. TRIAL PREPARATION AND PRESENTATION OF CASES
1.General Considerations
  • 7.1 Burden of Proof
  • 7.2 Evidence
  • 7.3 Expert Witness
  • 7.4 Entry of Appearance and Court Etiquette
​​​​​​​2. Preparing for Trial
  • 7.5 Pretrial Memoranda
  • 7.6 Calendar Call
​​​​​​​3. Presenting the Case
  • 7.7 Opening Statement
  • 7.8 Offering Stipulation of Facts into Evidence
  • 7.9 Presentation of Petitioners' Case
  • 7.11 Closing Statement
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Sample Documents
  • Trial Memorandum for Petitioner
  • Respondent's Motion for Extension of Time to File Stipulation and Decision Documents
  • Expert Witness Report
  • Motion in Limine
  • Limited Entry of Appearance

8. POST-TRIAL MATTERS: BRIEFS, OPINIONS, DECISIONS, AND MOTIONS
1. Post-Trial Formal Briefs
  • 8.1 Timing and Order for Filing
  • 8.2 Form and Content
2. Post-Trial Informal Briefs
  • 8.3 Informal Briefs
3. Reports, Opinions and Decisions
  • 8.4 Introduction
  • 8.5 Reports
  • 8.6 Opinions
  • 8.7 Decisions
  • 8.8 Tax Court Rule 155 Computation
  • 8.9 Date of Decision
4. Post-Trial Motions
  • 8.10 Motion for Reconsideration of Findings or Opinion
  • 8.11 Motion to Vacate or Revise Decision
Sample Documents
  • Brief for Petitioner
  • Reply Brief for Petitioner
  • Decision
  • Motion for Reconsideration 

9. APPEALS
1. Decision to Appeal
  • 9.1 The Petitioner
  • 9.2 The Government
​​​​​​​2. Perfection of an Appeal
  • 9.3 Notice of Appeal
  • 9.4 Standard of Appeal
  • 9.5 Venue of Appeal
  • 9.6 Form of Appeal
  • 9,7 Bond to Stay Assessment and Collection of Tax
  • 9.8 Appeal to U.S. Supreme Court​​​​​​​
3. Finality of Tax Court Decision
  • 9.9 Rules of Finality
Sample Documents
  • United States Tax Court Forms
  • Form 2 - Notice of Appeal to a Court of Appeals from a Decision of the United States Tax Court

10 PARTNERSHIP PROCEEDINGS (TEFRA)
1. Background
  • 10.1 Generally
  • 10.2 Tax Equity and Fiscal Responsibility Act of 1982
  • 10.3 Important TEFRA terms
​​​​​​​2. Filing a TEFRA Action
  • 10.4 Jurisdictional Requirements
  • 10.5 Petitions
  • 10.6 Notice Provided by Partner Filing Petition
  • 10.7 Settlements
​​​​​​​Sample Documents
  • Decision
  • Motion for Entry of Decision

​​​​​​​​​​​​​​11. BIPARTISAN BUDGET ACT AND PARTNERSHIP ACTIONS
  • 11.1 General
  • 11.2 Important BBA Terms
  • 11.3 Jurisdictional Requirements
  • 11.4 Form and Style of Papers
  • 11.5 Commencement of Partnership Action
  • 11.6 Content of the Petition
  • 11.7 Joinder of Parties
  • 11.8 Filing Fee
  • 11.9 Request for Place of Trial
  • 11.10 Joinder of Issue in Partnership Action
  • 11.11 Other Pleadings
  • 11.12 Identification and Removal of Partnership Representative
  • 11.13 Decisions
  • 11.14 Exhibit A - Treasury Comment Letter on Tax Court Rules

12. SPECIAL MATTERS
1. Small Tax Court
  • 12.1 Small Tax Case Procedure
2. Collection Due Process
  • 12.2 Collection Due Process
  • 12.3 Purposes of IRC section 6320
  • 12.4 Appeals Consideration
  • 12.5 IRC sections 6320, Notice and Opportunity for Hearing Upon Filing of Notice of Lien/Requirements of Notice
  • 12.6 IRS section 6330, Notice and Opportunity for Hearing Before Levy
  • 12.7 Combined Notice
  • 12.8 Notice Rules
  • 12.9 Requirements of Notice
  • 12.10 Right to CDP Hearing
  • 12.11 Conduct of CDP Hearings
  • 12.12 Matters Considered at CDP Hearing
  • 12.13 Liabilities Not Subject to Deficiency Procedures
  • 12.14 Judicial Review of CDP Hearing
  • 12,15 Jurisdiction
  • 12.16 New Issues
  • 12.17 Recent Case Law
  • 12.18 Statute Suspension
  • 12.19 Standard of Review by the Court
  • 12.20 Effect of Request for Judicial Review on Statutes of Limitation
  • 12.21 Tax Court Rules
  • 12.22 CDP Hearing Record
3. Spousal Defenses
  • 12.23 Innocent Spouse Relief
  • 12.24 Relief Easier Under IRC section 6015
  • 12.25 IRC section 6015(b) relief
  • 12.26 Knowledge
  • 12.27 IRC section 6015(c), Election of Separate Liability
  • 12.28 Knowledge of the Source of an Erroneous Item
  • 12.29 Divorced, Separated or Living Apart
  • 12.30 Time Deadline
  • 12.31 IRC section 6015(f), Equitable Relief
  • 12.32 Revenue Procedure 2013-34
  • 12.33 Eligibility to be Considered for Equitable Relief
  • 12.34 Circumstances under which the Service will make streamlined determinations granting equitable relief under IRC sections 66(c) and 6015(f)
  • 12.35 Limitation
  • 12.36 Refunds
  • 12.37 The Tax Court Review in "Stand-Alone" Petition
  • 12.38 Distinction between should have known and actually knew gives rise to IRC section 6015(c) relief
  • 12.39 Nonelecting spouse entitled to challenge grant of innocent spouse relief for former wife.
  • 12.40 Nonelecting ex-spouse may intervene in deficiency case where other spouse is claiming section 6015 relief
  • 12.41 "Item Giving Rise to Deficiency" in omitted income case disputed
  • 12.42 Relief Under IRC section 6015(f)
  • 12.43 Concurrences
  • 12.44 Dissents
  • 12.45 Form 8857 and Publication 971
  • 12.46 Notice to Putative Guilty Spouse
  • 12.47 The Tax Court
  • 12.48 Notice and Intervention
  • 12.49 2013 Amendments to Tax Court Rules
Sample Documents
  • Forms and Instructions to Commence a Case in Tax Court
  • Petition for Redetermination of Decision Under Section 6330
  • Petition for Redetermination of Decision Under Sections 6320 and/or 6330
  • Petition for Redetermination of Decision under IRC Sections 6320 and/or 6330
  • Title XXXI. Actions for Determination of Relief from Joint and Several Liability on a Joint Return
  • Section 6015(f) Petition
  • Pretrial Brief Section 6015(f)
  • Section 6330 Petition
Fee $2995

Includes all reading materials

Register +1.800.513.1598

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