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A Firm With Experience In United States Tax Court Litigation

An audit at the hands of the Internal Revenue Service can be a uniquely unpleasant ordeal. Aside from having to assemble countless financial records for their perusal, the IRS may also determine that you owe a tax deficiency. This additional cost can be burdensome to you or your business, and despite the government’s final word, you may feel strongly that their figure is inaccurate.

There is, fortunately, a judicial mechanism that allows you to act on such a dispute. The U.S. Tax Court is a federal trial court that resolves disputes between taxpayers and the IRS. This legal forum is unique in several aspects, and our attorneys at Lobb & Plewe have the experience necessary to litigate U.S. Tax Court cases on behalf of our clients.

The Requirements For Filing A Petition

When the IRS adjusts your tax return, you have the option to dispute the deficiency. By filing a petition with the U.S. Tax Court, you are bringing a deficiency suit and requesting for a redetermination. For your dispute to enter the U.S. Tax Court’s jurisdiction, your petition must satisfy several criteria, including:

  • A timely submission: You must file your petition within 90 days of receiving a deficiency notice.
  • A descriptive presentation of your case: Your petition must be clear about any errors made by the IRS. The U.S. Tax Court will view any omissions as concessions.
  • Accurate identification: You must provide a statement that identifies you as the taxpayer.
  • Adherence to delivery requirements: Your petition must be sent by the United States Postal Service or another approved delivery service.

Because of the U.S. Tax Court’s strict rules and guidelines, it is advisable to consult with a legal professional prior to filing a petition. At Lobb & Plewe, our lawyers are familiar with the nuances of U.S. Tax Court litigation, and we can assist you in presenting the most complete case possible.

We Can Aid You In Your Tax Dispute

The IRS can be a daunting legal opponent, but you do not have to enter your dispute alone. For a consultation regarding your case with the U.S. Tax Court, call Lobb & Plewe today at 951-335-0465. We are also available by email.