RJS LAW handles all types of tax litigation in federal and state court. Although the majority of tax cases get resolved in IRS appeals, there are situations where the taxpayer and the IRS cannot reach an agreement. RJS LAW is comprised of highly trained and experienced attorneys in all areas of tax litigation.
Litigating in tax court means the taxpayer does not have to prepay the tax liability before going to court. The most common tax cases that are litigated in tax court are audit re-determinations where the taxpayer petitions the Tax Court to reconsider its tax liability. Additional matters that can be litigated in tax court include innocent spouse litigation, worker classification litigation, and collection due process cases.
If the deadline to file a petition with the Tax Court is missed, then the taxpayer must prepay the tax liability and sue for a refund. Matters litigated in U.S. District Court include refund litigation, defense of summons enforcement proceedings, defense of suits to foreclose tax liens, and wrongful levy actions.
The mission of the United States Tax Court
The mission of the United States Tax Court is to provide a national forum for the expeditious resolution of disputes between taxpayers and the Internal Revenue Service; for careful consideration of the merits of each case; and to ensure a uniform interpretation of the Internal Revenue Code. The Court is committed to providing taxpayers, most of whom are self-represented, with a reasonable opportunity to appear before the Court, with as little inconvenience and expense as is practicable. The Court is also committed to providing an accessible judicial forum with simplified procedures for disputes involving $50,000 or less.