What Is Tax Litigation?
If you are unable to resolve your dispute with the IRS or other tax agency through their administrative procedures, you may need to file a lawsuit.
The court you would go to depends on the precise issues existing in your case.
The Types of Courts for Tax Litigation
The type of court you go to depends on the nature of your case:
State District Court – For resolution of state tax disputes.
United States Tax Court – For the resolution of most disputes with the IRS. In many cases you don’t have to pay the taxes before going to Tax Court, a key benefit.
United States District Court – Also generally for the resolution of disputes over federal taxes. In District Court you often have to pay the taxes first and sue for a refund.
Reasons You Need a Lawyer
You need a lawyer so that your case gets heard in the correct court.
Although tax litigation can seem straightforward, you really do need an attorney by your side. The IRS will have them present, and it is advisable you do the same. Common Law PC can help, and they can even offer services on a remote basis.