By: Darrin Mish
IRS agents are people, as well. Sure, they might look like they are heartless and cold. But they also make mistakes. If they committed a mistake and won't listen to the proof you present, you might need to take the IRS to court. So now what? Where do you take them? How is it done? And is this going to cost you plenty of money?
A Notice of Deficiency will be received if you can't agree with the IRS on a resolution. You're generally informed that you can file a response in the Tax Court against the resolution within ninety days. After ninety days, you can no longer appeal or ask for an extension, so it's best to act right away, or else the IRS will win and you will have to pay your tax debt. You will have to pay the tax debt, though you can still sue and get a refund later.
In 1923, the U.S. Tax Court was established. It is comprised of nineteen judges who are tax authorities. They routinely travel all over the country to handle tax litigation. If the IRS committed a mistake, these judges give the last verdict.
Because the 19 judges of the Tax Court are familiar with the details of the tax law, they are really the people you wish to address your case if it's based on technical facts of the tax code. This is also the only court that'll handle cases before the disputed taxes are settled. Other courts would require the tax debts to be settled before they can address your case.
But if you're arguing based on more ambiguous factors such as equality or fairness, then you will not wish to your case to go to the U.S. Tax Court. The U.S. District Court is more suited. Diverse from the Tax Court, the District Court decisions are made by a jury of your peers and not by a judge. This court is a more appropriate option if you want the law interpreted differently. Juries are often much more sympathetic and receptive to other people who are rightfully fighting back against the IRS. Tax disputes can be addressed in some other courts. But it is best to avoid an IRS issue altogether by filing your taxes in a way that's not likely to be questioned.
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