Tax Court Litigation

Tax Court

The filing of a petition with the United States Tax Court , in response to a Statutory Notice of Deficiency, requires skill to ensure the proper placement of the issues on appeal before the Tax Court. Internal Revenue Manual – 4.8.9 Statutory Notices of Deficiency

Subsequent to the timely filing of a petition, the matter will be assigned to a Conferee, an employee of the Revenue Service, for issue development and discussion of resolution of the matters on appeal.

This process allows for an informal discussion and exchange of documentation and other information among the Conferee, counsel and the taxpayer.

It is very common that these discussions will result in a proposed resolution to which counsel and the taxpayer can agree. Such a resolution has the effect of avoiding the costly litigation process.

The issuance of a Statutory Notice of Deficiency (90 day letter) should not be a cause for alarm if proper steps are taken to protect the client’s position. The Tax Court Petition that is prepared in a professional manner many times is the key to an expeditious and satisfactory settlement.

The benefit of extensive litigation experience enables Gregory C. McCarthy to take an aggressive posture in those cases that should proceed to trial in Tax Court.