U.S. TAX COURT LITIGATION
A trial practice. About a third of what we do.
The United States Tax Court is its own forum, with its own rules and its own rhythm. We litigate deficiency cases, collection cases, innocent spouse cases, and partnership-level proceedings — from the petition through trial and, when necessary, appeal to the Circuit Courts.
WHAT WE DO
A real trial practice — not a referral.
A statutory notice of deficiency opens a 90-day window. It is the only forum where most taxpayers can challenge the IRS without paying first. Filing the petition is straightforward. Litigating the case well is not.
Tax Court is roughly a third of our practice. We handle these matters in-house: pleadings, branerton conferences, stipulations, document production, depositions where appropriate, expert reports, motion practice, pretrial memoranda, trial, and post-trial briefs. Most docketed cases settle. We prepare every case as though it will not.
Case types we litigate
- Deficiency cases following a statutory notice (regular and S-case procedures)
- Collection Due Process appeals to Tax Court
- Innocent spouse petitions and stand-alone Section 6015 cases
- Whistleblower award determinations
- Worker classification cases under Section 7436
- Partnership-level proceedings under TEFRA and BBA
- Penalty cases, including reasonable cause and supervisory approval issues
- Cases involving foreign account, FBAR, and information-return penalties
- Conservation easement, ERC, and other listed-transaction matters
HOW IT WORKS
From notice of deficiency to verdict
The 90 days
The clock runs from the date on the statutory notice. We evaluate the case, draft the petition, and file it correctly the first time — venue, designated place of trial, and election of small-case procedures all matter.
Docketed Appeals
Most docketed cases route back through IRS Appeals after the petition. This is often the best settlement window in the entire matter, and we work it accordingly — without giving up the trial posture.
Trial preparation
Stipulations of fact, document production, expert reports, witness preparation, and pretrial memoranda. The case is built long before anyone walks into the courtroom.
Trial and brief
Trial in Tax Court is followed by post-trial briefs — often where the case is actually decided. We write them as if they are the last word, because they usually are. If the result is wrong, we handle the appeal to the Circuit.
INSIDE EXPERIENCE
Counsel who has been on the other side of the table.
Our attorneys are admitted to practice before the United States Tax Court and have tried cases there. Kreig Mitchell’s prior service as an IRS attorney and Appeals Officer informs every step of the case — what the government has to prove, what it will concede, and where it will fight.
We work cases that other practitioners refer out. Tax Court is not a side line here.
Holding a Notice of Deficiency?
The 90-day clock does not pause for anything. Talk to an attorney before it runs out.