Tax Court Litigation

At Murray Moyer, our tax lawyers are well-versed in navigating the complexities of disputes before the U.S. Tax Court. We understand that the primary aim in any tax controversy should be to resolve the dispute efficiently and at the earliest possible stage, ideally without the need for litigation.

However, there are circumstances where litigating before the Tax Court becomes essential to achieving a successful outcome for our clients.

Introduction to the U.S. Tax Court

The U.S. Tax Court is a federal court established under Article I of the Constitution and authorized by Internal Revenue Code (I.R.C.) § 7441. It is uniquely positioned to offer taxpayers a venue to contest IRS proposed tax deficiencies without first paying the disputed amount.

The court operates under the leadership of 19 judges appointed by the President for 15-year terms, as outlined in I.R.C. § 7443. Although based in Washington, D.C., Tax Court judges travel nationwide to hear cases, making it accessible to taxpayers across the country.

The Role of the Tax Court

The Tax Court serves as a critical avenue for taxpayers to challenge the IRS’s assessment of tax deficiencies. When the IRS issues a notice of deficiency, commonly referred to as a “90-day letter,” it signals the formal assessment of a tax amount greater than reported by the taxpayer. This notice provides taxpayers a 90-day window to file a petition with the Tax Court, thereby initiating the litigation process without the prerequisite of paying the proposed deficiency.

When to Consider Tax Court Litigation

Notice of Deficiency

Receiving a notice of deficiency from the IRS is a clear indication that the dispute resolution process has escalated beyond audits and appeals, transitioning into the realm of formal litigation. This step is critical for taxpayers who wish to contest the IRS’s findings without succumbing to the financial strain of upfront payment.

Strategic Litigation

While litigation may seem daunting, it can be a strategic move to protect your rights and financial interests. In cases where negotiations have stalled or the IRS’s stance remains unjustifiably rigid, presenting your case before the Tax Court can be the most effective path to a fair resolution.

How Murray Moyer Can Help

Our team at Murray Moyer helps represent taxpayers before the U.S. Tax Court. Our services include:

  • Comprehensive Case Evaluation: Assessing the merits of your case to determine the most effective litigation strategy.
  • Petition Filing: Preparing and filing the Tax Court petition within the statutory deadline, ensuring your right to contest the deficiency is preserved.
  • Pre-Trial Negotiation: Engaging in negotiations with the IRS in an effort to settle the dispute before trial, saving time and resources for our clients.
  • Trial Representation: Providing experienced and strategic courtroom representation to present your case compellingly before the Tax Court judges.
  • Post-Trial Advocacy: If necessary, pursuing appeals and further litigation to achieve the optimal outcome for our clients.

Choose Murray Moyer for Your Tax Court Needs

Facing the U.S. Tax Court without experienced legal representation can be overwhelming and detrimental to your case. The tax attorneys at Murray Moyer are equipped with the knowledge, experience, and strategic insight to guide you through the litigation process.

Whether your case involves simple tax disputes or complex tax controversies, we are committed to advocating on your behalf, aiming for a resolution that aligns with your best interests.

If you have received a notice of deficiency or are considering contesting an IRS assessment in Tax Court, contact Murray Moyer today. Let us help you navigate the challenges of Tax Court litigation, from initial assessment to final resolution.