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What should I expect from a trial in tax court?

On Behalf of | Jul 6, 2023 | Criminal/Civil Tax Litigation |

Most of the time, tax issues are something you can resolve without litigation. However, some situations will require going to court.

The matter will go to the United States Tax Court. You must show up once your case is on the schedule for a trial. Not showing up could result in a default judgment against you. You will face an attorney from the Office of Chief Counsel of the IRS.

Before the trial

Cases in the tax court occur during sessions. The court will conduct a calendar call prior to scheduling your trial. This is to ensure you are ready to proceed to trial. You will get your time and date from the judge or a trial clerk. You may also be able to request a specific time and date.

In the courtroom

You will have the burden of proof in the case. That means you will have to prove that the IRS is wrong and you are in the right.

Like in other legal situations in the courtroom, you will have to give your statements under oath. You and the IRS will have a chance to provide your evidence and present your case to the tax court judge. You can have witnesses testify on your behalf.

The judge and the IRS attorney may ask you questions. You also can ask questions to any IRS witnesses.

Keep in mind that it is essential to ensure you provide all evidence and testimony at the trial. Once it concludes, the judge will not consider any additional facts.

If you and the IRS cannot reach an agreement on your tax matter, then you will find yourself before the tax court, so understanding how it works can be helpful.