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The life cycle of a Tax Court case

On Behalf of | Aug 5, 2022 | Tax Appeals, Tax Court Litigation

The Tax Court operates between the hours of 8 a.m. and 4:30 p.m., Monday through Friday, in the state of Georgia. The United States Tax Court is a Federal Trial court, and as such, is subject to getting records of all proceedings that take place. Let’s take a closer look at the life cycle of the U.S. Tax Court cases.

It all starts with a petition.

All U.S. Tax Court cases begin with a petition getting filed. For future reference, all petitions need to get filed promptly, because according to tax law, the U.S. Tax Court cannot extend the time for filing. Filing a petition will set you back $60.

This is how small tax disputes are settled.

Small tax disputes are generally considered tax disputes of $50,000 or less. They are typically faster than monetarily higher tax disputes, however, unlike larger claims, a person cannot appeal.

Trials are scheduled when it’s practical.

Cases are made to go to trial whenever it’s most practical to do so. They are generally conducted by a judge without the presence of a jury, and all taxpayers are welcome to represent themselves if they so choose. Likewise, it is possible to get represented by other tax law attorneys.

Most cases do not go to trial.

While it’s important to understand how the United States Tax Court operates, it is equally important to understand that the vast majority of tax cases are settled mutually, and do not ever go to trial. Should a case make it to trial, a due course report is issued by the judge, which contains their findings and an opinion on the case. From there, the case is closed according to the judge’s findings.

Filing a petition and going to court, while unusual, is still sometimes necessary. All taxpayers are encouraged to come to a basic understanding of the life cycle of a Tax Court case because if the day comes that you need to go to the Tax Court, you can come prepared.