Washington DC Tax Attorneys

The United States Tax Court

The United States Tax Court is a specialty court that exclusively hears tax law cases. The Tax Court does not provide for jury trials. Instead, cases are tried by a single judge. Every judge has several years of experience practicing tax law in the government and/or private sector. As a result, they have an excellent understanding of tax law issues, the Internal Revenue Code and its legislative history, as well as IRS administrative practice and guidelines.

The U.S. Tax Court hears tax deficiency cases - cases in which the IRS asserts the taxpayer has underpaid his or her tax liability. Pre-payment of the proposed tax deficiency is not a prerequisite to litigating in Tax Court. Therefore, a taxpayer can keep the funds for his or her own use throughout the period of litigation. Payment is not required until the decision of the court is final, including any and all appeals of the court’s decision.

However, the taxpayer may elect to make a payment, subject to certain restrictions, in order to stop interest from accruing on any liability in the event the Tax Court does not rule in the taxpayer’s favor.

For details relating to your specific case, call our Washington DC tax attorneys. Together we can begin a confidential review.

Choosing a Venue

At Thorn Law Group we work with clients to carefully identify the best forum to resolve their tax law controversy. Our attorneys are committed to partnering with our clients to develop strategies and tactics that are most advantageous to the client.

The Tax Court is based in Washington, DC, but it hears cases all over the country, giving the taxpayer the opportunity to select the area where they want to try the case. Appeals from the Tax Court are made to the U. S. Circuit Court of Appeals where the taxpayer’s residence or principle place of business is located.

Litigating a case in the United States Tax Court can be a difficult process with a successful outcome hinging upon the skills of an experienced federal tax litigator. At Thorn Law Group, our trial lawyers specialize in federal tax litigation. Our legal professionals have worked for the U.S. Tax Court and the IRS before entering private practice. This unique background gives each lawyer at our firm a strategic advantage when navigating clients through complicated federal court processes and procedures.

Contact a Tax Attorney in Washington DC Today

If you are involved in a tax controversy or dispute, Kevin E. Thorn at Thorn Law Group can help. For more information about the United States Tax Court and whether it is the appropriate venue for your case, contact an experienced tax attorney at Thorn Law Group. Reach out to us at (202) 349-4033for a confidential consultation.