US Tax Court Litigation Lawyer Atlanta
If you have been dealt a notice of tax liability from the IRS, perhaps went through the Appeals process, and now have a 90 day window to file with the U.S. Tax Court, you might be doing some research on how to select an attorney to represent you in court.
You will file a small case for liabilities under $50,000.00. The filing fee is still $60.00.
First off, most cases do not actually go to trial. There is no way to predict how this will surely pan out for the taxpayer. However, once a complete tax court petition is filed with the U.S. Tax Court, your attorney will be contacted by the Counsel for the IRS who will send an Answer to the complaint. Almost instantaneously, the case will be sent to an Appeals officer who will work out the nuances of the case. They will ask for supporting documentation if applicable, or they simply start making sense out of the petition. Again, this is where experience matters. Were all of the issues properly addressed? Was the case law applicable to the particular taxpayer?
Once the appeals officer is ready to make a determination, they will send their response back to the Counsel for the IRS who is working the case. If all is agreed, then, the Counsel will draft up and agreed order. We have had many of these agreed orders drafted 100% in our favor.
Otherwise, if the Appeals officer is in disagreement, then, the pre-trial order will be drafted as the case will go to court. Once it is headed in that direction, you must prepare for trial. Although the court is based out of Washington D.C., you will pick your city for trial at the onset of filing your petition. You can make this your home town, or even somewhere you see yourself moving in the next 6 months.
US Tax Court Litigation Lawyer Atlanta