After an audit or determination of the Internal Revenue Service it may be that the taxpayer does not agree with the determination. The taxpayer does have an opportunity to file a petition in tax court after receiving the Notice of Deficiency (“Ticket to Tax Court”). Once received and all the proper information is submitted, the case is generally submitted to an Appeals Officer to evaluate the case and determine if the matter can be settled. If the case cannot be settled through Appeals, the case is generally docketed (it may be even docketed before Appeals) and a date for tax court set whereby you the taxpayer can argue their case.
It generally is not as easy as it sounds above as their has to be an argument made, either based on previous case law or based on reasonable application of the Internal Revenue Code. This requires legal research, analytical reasoning, and examination of the facts. At the Carr Law we can assist in evaluating your case and filing a Tax Court Petition and making legal arguments on your behalf to either eliminate your tax liability or lessen the tax liability. Contact the Attorneys at the Carr Law today to discuss your options.
Tax Court Representation