United States Tax Court Representation

Trying to resolve a tax dispute with the Internal Revenue Service can be very difficult. The avenues available to settle a tax problem may be limited when dealing with IRS bureaucracy and the “red tape”. When your tax controversy is getting nowhere with the IRS, taking the matter to Tax Court may be a viable option to resolve the tax problem. De Luna Law regularly handles tax issues with the IRS at many different levels, which include IRS Revenue Officers, Special Agents of the IRS, the U.S. Attorney’s Office, the Department of Justice Tax Division, and others in order to resolve tax controversies and tax disputes for our clients. Despite our best efforts, sometimes resolving tax problems requires litigation in United States Tax Court.

Tax Court Litigation Attorneys

The United States Tax Court is a federal trial Court of record established by Congress under Article I of the United States Constitution, Section 8 of which provides (in relevant part) that Congress has the power to "constitute Tribunals inferior to the supreme Court".  The U.S. Tax Court specializes in adjudicating disputes and tax controversies over federal income tax and issues related thereto, generally prior to the time at which the formal tax assessments are made by the IRS. Although taxpayers can choose to litigate tax matters in a variety of legal forums, United States Tax Court is the only forum in which taxpayers outside of Bankruptcy can do so without having to pay the disputed tax in full.

Parties that contest the imposition of a tax or tax assessment can also bring an action in United States District Court or the U.S. Court of Federal Claims; however these venues require that the disputed tax liability be paid first, and that the party then file a lawsuit to recover the contested amount paid. The United States Bankruptcy Court is also a forum to address disputed tax liabilities.

If you need representation in United States Tax Court, you need an experienced tax law firm with tax attorneys who regularly litigate matters in Tax Court. Not all tax law attorneys have U.S. Tax Court litigation experience. This is an important factor to consider when facing tax controversies with the IRS. In many situations, removing an IRS tax dispute to Tax Court can sometimes achieve a more favorable outcome than other tax resolution negotiations. Like all other parties to a lawsuit, the IRS has to do a cost benefit analysis to determine if they will prevail at a trial. Even in situations where the IRS may have a likelihood of prevailing, their costs of time and effort must be taken into account. A number of tax dispute cases that are removed to Tax Court often settle by mutual agreement with the IRS before the trial takes place. When a case does go to trial in Tax Court, you need a tax litigator that is in it to win it.

Tax litigation attorneys have to understand the tax laws as well as the administrative policies and procedures or the IRS. As a former IRS Agent for over a decade, Mr. De Luna has the hands on experience working with IRS auditors, revenue officers, IRS appeals officers, Special Agents, the U.S. Attorney’s Office, the Department of Justice Tax Division, IRS CID (the Criminal Investigations Division of the IRS) and most every kind of IRS representative in the tax controversy process. Having the experience as a tax litigation attorney and certified public accountant who has previously worked for the IRS can sometimes provide a unique insight as to the direction of a Tax Court case, as well as understanding the position of IRS trial attorneys.

If you or your company has tax problems with the IRS and are looking to resolve your tax controversies in United States Tax Court, call the tax litigation attorneys at De Luna Law 800-897-4076. We offer a free initial consultation and analysis of your tax problems that can help you decide if litigation in United States Tax Court is the best option to deal with your tax controversy.

U.S. Tax Court Attorney – Legal Representation