top of page

U.S. Tax Court Litigation

Most federal tax controversies can be resolved within the IRS administrative appeals system. Sometimes the IRS appeals system does not adequately meet the needs of someone in a dispute with the IRS, and when that happens, the next recourse is the United States Tax Court (USTC).

​

There are many reasons why you might want to file suit in USTC. The most common reason is because you were unable to reach an agreement with the IRS as to a resolution of your tax matter. Most often, this happens when there is disagreement with the results of an IRS audit that cannot be resolved with the IRS audit division or IRS Appeals division and when an assigned Appeals Officer abuses their discretion when applying the federal laws, rules and regulations in a Collection Due Process (CDP) hearing case.

If the taxpayer fails to file a USTC petition by the 90-day deadline, their proposed audit assessment becomes final and is then transferred to the IRS collection division for enforcement.

​

If the taxpayer fails to file a USTC petition by the 30-day deadline, their ability to seek USTC review of the IRS lien or proposed levy action is forfeited and their case is transferred to the IRS collection division for enforcement.

​

IRS appeals may also refuse to hear your case (or one of several issues in your case) if they believe you have not filed an appeal correctly according to their procedures.

​

It is possible to file directly with the USTC and bypass the IRS appeals system. However, because of the difference in time and expense that will be required, it is rarely recommended to proceed directly to Tax Court. It would be a unique situation that would warrant abandoning the IRS appeals process and filing directly with USTC. Tax Court is almost always used to appeal a failure of the IRS appeals system. It can be difficult to find a representative to bring your case to the USTC. Most non-attorney tax practitioners are not admitted to practice before the U.S. Tax Court.

​

Harry Hasan Metuku, Esq. is admitted to practice before the United States Tax Court, and Metuku Law P.C. has tax professionals with the skills and experience to diligently pursue your tax case as far as you need. If you have a federal tax problem big enough to warrant filing suit in Tax Court, call Metuku Law P.C. for a consultation.

 

This communication is Attorney Advertising. It is presented for informational purposes only and does not constitute legal advice. Every legal situation is different, and prior results do not guarantee a similar outcome. This communication does not create an attorney-client relationship between Metuku Law P.C. and the recipient.

If you're facing a serious tax dispute with the IRS that can't be resolved through the appeals process, it may be time to take your case to the United States Tax Court. Contact Metuku Law P.C. today for a consultation. Harry Hasan Metuku is admitted to practice before the US Tax Court and is ready to fight for your rights.

Other Tax Problems We Handle

bottom of page