{"id":1597,"date":"2017-04-26T20:50:38","date_gmt":"2017-04-26T20:50:38","guid":{"rendered":"http:\/\/www.patellawoffices.com\/blog\/?p=1597"},"modified":"2017-10-26T20:53:15","modified_gmt":"2017-10-26T20:53:15","slug":"u-s-tax-court-what-to-expect","status":"publish","type":"post","link":"https:\/\/patellawoffices.com\/blog\/planning-for-tax-minimization\/u-s-tax-court-what-to-expect\/","title":{"rendered":"U.S. Tax Court: What to Expect"},"content":{"rendered":"<p><strong>Reasons to Take Your Matter Before the United States Tax Court:<\/strong><\/p>\n<ul>\n<li>You\u2019ve recently undergone an audit or examination.<\/li>\n<li>You have taken the proper administrative steps to argue your case but still receive a notice of deficiency or notice of determination that you believe is wrong.<\/li>\n<li>You have undergone a collection due process hearing and disagree that the appeals officer took all the appropriate steps and considered all your evidence.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Petition<\/strong><\/p>\n<p>A case is started in U.S. Tax Court by filing a Petition.\u00a0 Things to keep in mind when filing a petition:<\/p>\n<ul>\n<li>There are final statutory deadlines for when the Petition must be filed by, so it is important to get your Petition in on time.<\/li>\n<li>A taxpayer can choose to file the petition themselves, to seek help at a tax clinic, or to hire a private attorney to represent them.<\/li>\n<li>The Petition must set forth the errors you believe the IRS made and include a brief description of why you believe these are errors.<\/li>\n<li>The Petition must also be signed and include the taxpayers\u2019 name, address and phone number.<\/li>\n<li>The Tax Court Rules of Practice and Procedure should be consulted to make sure you have all of the required information in your petition.<\/li>\n<li>If you are filing a joint petition with a spouse, their information must also be included, and the spouse should sign the petition.<\/li>\n<li>The petition must be filed with the Tax Court in Washington DC.<\/li>\n<li>A statement of taxpayer ID and a designation of place of trial should be filed in conjunction with the petition.<\/li>\n<li>A taxpayer should also remember to pay the appropriate fee when filing their petition and include a copy of their notice of deficiency or notice of determination.<\/li>\n<li>Timeliness can be determined by referring to Internal Revenue Code Sections 6213 and 7502.<\/li>\n<li>There are no extensions for filing the petition.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>If a taxpayer still has questions about the petition, they should meet with an attorney or feel free to refer the United States Tax Court\u2019s website.<\/p>\n<p><strong>Next Steps<\/strong><\/p>\n<p>After the petition is filed<\/p>\n<ul>\n<li>The petitioner or taxpayer will receive an acknowledgment of filing from the Court which is a Notice of Receipt of Petition.<\/li>\n<li>Your case will also be assigned a docket number.<\/li>\n<li>An Answer will be filed by the IRS in response to your petition. The answer will provide the name and address of the IRS attorney assigned to the case.<\/li>\n<li>You typically have 45 days to reply to the answer if a reply is necessary.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Thereafter, if the taxpayer would like to request the court to take a particular action, a motion will need to be filed.\u00a0 The more complex the tax issue is, the more difficult it becomes to know what actions are most appropriate to take.<\/p>\n<p>We strongly encourage you to see the advice of a tax lawyer who is authorized to practice before the U.S. Tax Court if you have any questions or concerns about your case.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reasons to Take Your Matter Before the United States Tax Court: You\u2019ve recently undergone an audit or examination. You have taken the proper administrative steps to argue your case but still receive a notice of deficiency or notice of determination that you believe is wrong. You have undergone a collection due process hearing and disagree [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_daextam_enable_autolinks":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[81],"class_list":["post-1597","post","type-post","status-publish","format-standard","hentry","category-planning-for-tax-minimization","tag-tax-court"],"_links":{"self":[{"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/posts\/1597","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/comments?post=1597"}],"version-history":[{"count":1,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/posts\/1597\/revisions"}],"predecessor-version":[{"id":1598,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/posts\/1597\/revisions\/1598"}],"wp:attachment":[{"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/media?parent=1597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/categories?post=1597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/patellawoffices.com\/blog\/wp-json\/wp\/v2\/tags?post=1597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}