IRS Independent Office of Appeals  Other Options – United States Tax Court (Part II)

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 the
court’s website at www.ustaxcourt.gov or by writing to:

U.S. Tax Court
Attn: Office of the Clerk of the Court
400 Second Street, N.W.
Washington, DC 20217-0002

If you timely petition the Tax Court, and you did not previously appeal your case within the IRS,
you will normally have an opportunity to attempt settlement with Appeals while you are waiting
for your trial.
The Tax Court will still follow its normal procedures to schedule your case for trial, but you may
not need to appear at trial if you settle your case before the trial date.
If unable to settle, you may appear pro se (by yourself) at Tax Court or by a representative
admitted to the Tax Court that you appointed. (Attorney or a U.S. Tax Court Practitioner)
Caution: If the Tax Court determines that your case is intended primarily to cause a delay, or that
your position is frivolous or groundless, the court can impose a penalty against you of up to
$25,000 in its decision.

Next week: Other options – District Court and the U.S. Court of Federal Claims
(IRS PUBLICATION 5) (TTT 052124)