Archive for May 2024

IRS Independent Office of Appeals  Other Options – District Court and the U.S. Court of Federal Claims You can take your case to your U.S. District Court or the U.S. Court of Federal Claims, butgenerally only after you have fully paid the amount and timely filed a claim for refund with theIRS.If you are a…

IRS Independent Office of Appeals  Other Options – United States Tax Court (Part II) You can get more information about the U.S. Tax Court’s procedures and other matters on thecourt’s website at www.ustaxcourt.gov or by writing to: U.S. Tax CourtAttn: Office of the Clerk of the Court400 Second Street, N.W.Washington, DC 20217-0002 If you timely…

IRS Independent Office of Appeals  Other Options – United States Tax Court (Part I) You may be able to file a petition with the U.S. Tax Court to review the changes proposed by theIRS. The U.S.Tax Court is generally a “prepayment” forum, which means you can petition the U.S. Tax Courtbefore making full payment, but…

IRS Independent Office of Appeals  Other Options – Court Action If you do not appeal your case within the IRS, or were unable to reach a settlement with Appeals,you may be able to take your case to one of the following courts if you satisfy the court’sprocedural and jurisdictional requirements:– United States Tax Court-United States…