Tax Court Representation By An Experienced Tax Debt Attorney
Tax Controversy Resolution Through Tax Court Litigation Or Bankruptcy
If you have a tax controversy issue John Spurgeon & Associates has the IRS litigation experience to help you resolve the situation as quickly as possible—ideally ideally without resorting to litigation. As tax debt attorneys we can provide IRS tax help for issues such as tax liens, asset seizure, wage garnishment or denials of administrative remedies by the IRS or Franchise Tax Board for state taxes.
However, if litigation is necessary to resolve an IRS tax controversy we can represent you in one of the four federal court jurisdictions:
- US Tax Court
- US District Court
- US Court of Claims
- US Bankruptcy Court
US Tax Court
This tax court established by Congress is one of the favored litigation venues as the taxpayer can have his day in court without having to pay the alleged IRS tax bill before commencing a case.
However, before a case can be tried in other federal courts, the taxpayer must pay the tax due, and then sue for a refund.
If you have received an IRS Notice Of Deficiency, you have 90 to file a petition with the US Tax Court. If all IRS appeal rights have been exhausted, an action can be commenced in US Tax Court for IRS denials of taxpayer requests for:
- Innocent spouse relief
- Injured spouse relief
- Offer in compromise
- Staving off coercive collection actions – levies, liens and garnishments
- Penalty abatement
US District Court
To file a tax case in the US District Court, the disputed taxes must be paid in advance—then request a refund. This venue is utilized when the IRS has denied taxpayer’s requests and all administrative remedies have been exhausted. You have the right to a trial by jury which is not available in Tax Court or Federal Claims Court.
US Court of Claims
The US Court of Claims hears cases for the refund of taxes previously paid by the taxpayer. The cases are heard by a judge and not jury trial is available. Typically this is not a recommend alternative for small claims.
US Bankruptcy Court
If the taxpayer has a pending bankruptcy case, the bankruptcy court has jurisdiction to deal with various tax issues depending on the type of bankruptcy filing. A Bankruptcy Court can decide on nearly all unresolved issues with the IRS and Franchise Tax Board for state taxes. This can be a preferred way to deal with tax issues as the cases are heard without jury by a single judge.
You have a basic right to professional tax court representation. The IRS is staffed by many tax experts, so taxpayers are advised to exercise this basic right. As seasoned tax debt attorneys we represent clients to provide the best possible IRS tax help to protect your interests. We offer a complementary consultation about your options to resolve an IRS or state tax problem. Please call today 626-440-9518.