Many IRS disputes are resolved in the United States Tax Court. The judges of the Court travel around the country. Depending on the number of cases filed, they visit cities and hold trials in different cities anywhere from once a year to twice a month.
Most of the cases we file dispute audits. Some involve adverse rulings by Appeals in Collection Due Process Hearings. Others involve requests for Innocent Spouse Relief.
Not all IRS problems can be litigated in Tax Court. On those that can be, there is usually a very small window of time to file a petition.
Although taxpayers can represent themselves pro se (without an attorney), it can be difficult when they are not familiar with all of the rules and practices.
Most Tax Court cases settle. On certain issues, the IRS will concede its position. Other times a negotiated settlement can be reached. The IRS wins a vast majority of cases that go to trial. The reason for this is that they can pick and choose which cases settle. When they are wrong, they give up. When they might lose, they make a deal. When they know they will win, they offer less of a good deal or go to trial. Despite their high win rate, the IRS almost always wants to resolve the matter. That is why we often see the best results when we litigate in Tax Court.
Steven Klitzner is a tax attorney based in Miami, Florida. He has been practicing tax law for over 40 years, and currently holds a 10.0 rating by Avvo. Mr. Klitzner is a charter member of the American Society of Tax Problem Solvers, and he was appointed to the IRS Service Advisory Council in 2021. When not fighting for his clients, Mr. Klitzner is frequently found lecturing around the country and being quoted in various publications and news outlets about IRS tax and debt resolution matters.