Litigating a Case in the Tax Court (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    Litigating a Case in the Tax Court (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    Litigating a Case in the Tax Court (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    This chapter will consider the life of a tax matter before the Tax Court, beginning with jurisdictional and choice of forum considerations, identifying how matters can end up before the Tax Court, progressing through how various types of cases may be litigated, and concluding with a review of what happens after a case has been tried.

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    This is a downloadable chapter from Effectively Representing Your Client Before the IRS, 7th Edition.

    In 1924, Congress established the Board of Tax Appeals - the predecessor to the modern day Tax Court. At the time of its creation, the Board of Tax Appeals was an independent agency of the executive branch of the United States government. Before the Board of Tax Appeals was promulgated, a taxpayer desiring a judicial resolution of a tax dispute had to first pay the tax deficiency, and then file a refund action in either a district court or what is now the Court of Federal Claims. Accordingly, the Board of Tax Appeals served, and the Tax Court continues to serve, the purpose of offering a separate forum for a taxpayer to challenge a tax deficiency before making a payment of the disputed tax.

    The purpose of the Tax Court is to entertain disputes as to tax deficiencies asserted by the Internal Revenue Service and to hear other tax related matters. After hearing a case, the court may issue one of several types of opinions. Specifically, the Tax Court issues division opinions, reviewed opinions, memorandum opinions, and summary opinions. This chapter will consider the life of a tax matter before the Tax Court, beginning with jurisdictional and choice of forum considerations, identifying how matters can end up before the Tax Court, progressing through how various types of cases may be litigated, and concluding with a review of what happens after a case has been tried.

    Nonprofit / Academic / Government individuals or institutions are eligible to receive a special price of $28 by calling the ABA's Service Center at 1-800-285-2221 to place an order.

    Product Details

    Sponsors

    Section of Taxation

    Page Count

    343

    Product Code

    5470821PDF07

    Trim Size

    8.5 x 11

    Publication Date

    3/6/2018 12:00:00 AM

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