U.S. Tax Court Representation
The tax professional handling an IRS dispute does not necessarily have to hand the matter off simply because it reaches U.S. Tax Court.
I am admitted to practice before the United States Tax Court as a non-attorney practitioner. That means I can already know the history of the case, the IRS’s position, the records we’ve worked with, and where the disagreement stands.
Tax Court representation may require a separate engagement depending on the scope of the matter.
What My Tax Court Admission Means
My Enrolled Agent credential allows me to represent taxpayers before the IRS in examinations, collection matters, and Appeals.
U.S. Tax Court is different. Representing someone there requires separate admission to practice before the Court.
I have that admission as a non-attorney practitioner.
So if I’m already representing you before the IRS and a qualifying dispute moves to Tax Court, I can continue representing you there rather than automatically handing the matter to someone new.
What Kinds of IRS Disputes Can Reach Tax Court
Two common paths into Tax Court involve a Notice of Deficiency following a tax dispute and a Notice of Determination following certain Collection Due Process proceedings.
The Tax Court also has authority over certain innocent spouse, interest abatement, worker classification, and other matters where Congress has provided for Tax Court review.
How an IRS Dispute Can Move to Tax Court
Disputes usually arrive at the Court from one of two directions.
- The examination path: an IRS audit, then Appeals if the matter is not resolved at exam, then a Notice of Deficiency, then a petition to the Tax Court.
- The collection path: a notice of intent to levy or a lien filing, then a Collection Due Process hearing, then a Notice of Determination, then a petition to the Tax Court.
How a case reaches Tax Court matters. The notice involved can affect what the Court is being asked to review and how much time you have to petition.
What I Actually Do in a Tax Court Case
Filing the petition is only the beginning of a Tax Court case.
Depending on the matter, my work may include reviewing what happened at the IRS, identifying the issues that are still in dispute, working with IRS Counsel, organizing the records and evidence, preparing court filings, negotiating issues that can be resolved, and preparing the remaining issues for trial when necessary.
Many Tax Court cases are resolved without a trial. Either way, the goal is to understand the IRS’s position, develop the facts that support yours, and deal with the issues actually in dispute.
Small Tax Case or Regular Case
Certain qualifying disputes may be handled under the Tax Court’s simplified small tax case procedure, commonly called an S case.
The procedure is less formal. There is an important tradeoff: a decision in an S case cannot be appealed, and it is not treated as precedent in any other case. Eligibility and how the $50,000 limitation is measured depend on the type of case.
If You Already Have an IRS Notice
Some IRS notices give you a specific period to petition the U.S. Tax Court.
A Notice of Deficiency generally gives you 90 days from the date of the notice to file a petition with the U.S. Tax Court. If the notice is addressed to you outside the United States, the period is generally 150 days. The deadline shown on the notice needs to be taken seriously.
The type of notice matters. So does the date on it.
If you’re holding one now, start with the notice. We can determine what it is, where you are in the process, and what options may still be available.
Before I Was Admitted to Tax Court
I didn’t start working with IRS disputes when I became admitted to Tax Court.
I had already spent years representing taxpayers in IRS examinations, collection matters, and Appeals.
That experience eventually became part of my first book, IRS Secrets Revealed: How to Survive IRS Audit, Collections & Appeals.
My second book, How to Get Out of IRS Problems, takes a broader look at IRS notices, back taxes, penalties, liens and levies, Offers in Compromise, and the collection process.
My work continued after the books were written, including becoming admitted to practice before the United States Tax Court as a non-attorney practitioner.
Frequently Asked Questions
Do I need an attorney to go to U.S. Tax Court?
No. A taxpayer may represent himself or herself before the Court, or may be represented by someone admitted to practice before that Court. Attorneys admitted to the Tax Court bar may represent taxpayers there, and so may non-attorney practitioners admitted under the Court’s rules.
Can my Enrolled Agent represent me in Tax Court?
Only if that Enrolled Agent is separately admitted to practice before the U.S. Tax Court. The Enrolled Agent credential by itself covers representation before the IRS, not before the Court.
Does every Tax Court case go to trial?
No. Many cases are resolved by agreement between the parties.
What happens to my case if it moves from the IRS to Tax Court?
If I’m already representing you and the matter is one I can continue handling in Tax Court, you don’t automatically have to start over with a different representative. Tax Court representation may require a separate engagement depending on the scope of the case.
Received an IRS Notice or Already Have a Tax Court Matter?
Start with what you have.
If you’ve received an IRS notice, bring it with you. If a petition has already been filed, let me know where the case stands.
We’ll start by figuring out what you’re dealing with and what information I need to review it.
General information only, not tax or legal advice. Individual situations vary.