The Law Offices of Arnold van Dyk

Where Does A Tax Court Trial Take Place In California?

When you file a petition with the US Tax Court, you can choose the place of trial. All of the US Tax Court judges reside in Washington, DC. Judges are assigned to travel all over the country in order to hear US Tax Court cases. In California, the available places for a US Tax Court trial include Los Angeles, San Diego, San Francisco and Fresno.

You will be given a calendar date during the year and notified by the court at least five months prior to the trial date when your trial will be heard. Tax cases in federal district courts need to be filed in the federal district where the taxpayer resides, and the case will also be heard in that district.

What Should I Expect To Happen At A Tax Court Trial?

When the judge calls your case, you can expect for them to want to know whether or not a settlement has been reached. If not, both parties will be required to provide to the judge a stipulation of settled issues or a stipulation of agreed upon facts. Per US Tax Court rules, you’re also required to provide a pretrial memorandum stating the facts of your case and the law upon which your case relies. That memorandum must be submitted at least two weeks prior to the trial date. At that point, you’ll need to provide the IRS with the names of the parties that you intend to call as witnesses, as well as any evidence that you will be relying on at trial.

The judge will then ask both parties how long they expect the trial to last and which witnesses (if any) they intend to call. The judge will set a date for the actual trial to take place, which is sometimes set for that same week. The US Tax Court follows federal rules in civil procedure when presenting evidence and conducting witness interviews, but the US Tax Court judges are generally very lenient for taxpayers when admitting evidence and documentation. The judge will then conduct a trial and listen to both party’s arguments. After that, the court will take leave and issue a written opinion on the case. Based on that written opinion, the judge will enter a decision.

Are There Alternatives To Litigation In Tax Dispute Resolutions?

The alternative to litigation in tax issues is to try to resolve the issues administratively with the IRS Appeals Office. Many issues can be resolved in this manner, without the need for tax litigation. However, if the IRS issues a notice of deficiency on your case and if you do not petition the US Tax Court, then you will lose your right to appeal the issue.

Most of the time, when the IRS issues a notice of deficiency or a notice of determination, your best option is to file a petition with the US Tax Court. If you miss the deadline to file the petition, then you can submit a request for reconsideration on your issue. However, there is no right to appeal the IRS determination in an audit reconsideration case.

How Can A Tax Attorney Help Me With Tax Litigation?

I’ve assisted hundreds of individuals and businesses in US Tax Court proceedings, and I have years of experience on how best to handle cases procedurally. I’ve also worked with most of the attorneys at the IRS Counsel’s Office in Los Angeles, and I have very good relationships with them.

In US Tax Court cases, research and writing skills are the keys to winning cases. On many occasions, the IRS has conceded a case after reviewing my case summary and pretrial memorandum, in which I set out the facts and case law that supported my client’s issue. In most cases, that’s really the skill that is necessary in order to win. This is why it’s important to hire an experienced tax attorney to handle your case.

Can I Appeal An Unfavorable Outcome In A Litigation Case?

Yes, you can appeal your tax case if you lose a decision in US Tax Court. The appeal can be made to the federal circuit court in which you reside. If you live in California, then you will appeal a US Tax Court decision to the Ninth Circuit Court of Appeals, and the same applies to federal refund suits. If you lose in the Ninth Circuit Court of Appeals, then you can ask for the US Supreme Court to hear your tax case. Obviously, it is up to the discretion of the US Supreme Court whether or not they will take your case.

Additional Information On Litigation Of Tax Disputes In California

A lot of people are unaware that notices of deficiency from the IRS contain very small print which states that a person has the right to petition the US Tax Court with a deadline of 90 days from the date that the notice is issued. Many people are unaware of the fact that if they do not petition the US Tax Court within that amount of time, then they will lose their right to appeal the IRS’s decision.

Unfortunately, many people come to my office after that 90-day period has passed, and I have to tell them that it is too late to file the petition with the US Tax Court. As a result, they have no option but to file for audit reconsideration, which is not nearly as good an option as having the opportunity to dispute the case in US Tax Court. This is because there are no appeal rights with audit reconsideration, it is entirely up to the IRS discretion whether they want to review your issues or not. In addition, audit reconsideration is carried out entirely within the IRS, rather than in front of an independent forum, such as the US Tax Court.

For more information on Tax Court Trials In California, a free initial consultation is your next best step. Get the information and legal answers you are seeking by calling (714) 321-3369 today.

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