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.