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.
Frequently Asked
Frequently Asked Questions
What is the U.S. Tax Court?
The U.S. Tax Court is a federal court that decides disputes between taxpayers and the IRS — most often deficiency cases following an audit. It is the only federal court where you can challenge a proposed tax assessment without paying it first.
How do I file a Tax Court petition?
You file a petition within 90 days of receiving a Notice of Deficiency (150 days if the notice is addressed to a person outside the United States). The deadline is jurisdictional — missing it forecloses Tax Court entirely. We routinely draft and file petitions and handle the case from there.
Do most Tax Court cases go to trial?
No. The vast majority of Tax Court cases settle before trial — often through IRS Counsel and a second round with Appeals. Filing the petition typically opens better settlement posture than was available administratively.
Can I represent myself in Tax Court?
You can, but Tax Court litigation involves formal procedure, evidentiary rules, and substantive tax law. Petitioner-pro-se cases are common in small-dollar matters; for cases with material exposure, experienced counsel is the norm.
What is the difference between regular and small tax case procedures?
For disputes of $50,000 or less per year, you can elect “small tax case” status — simpler procedure, no formal pleadings, but no right to appeal the decision. Regular case procedure applies above that threshold and preserves the right to appeal to the U.S. Court of Appeals.
Can you handle refund litigation in district court or the Court of Federal Claims?
Yes. When a refund suit is the better vehicle — often after a tax has been paid — we evaluate filing in U.S. District Court or the U.S. Court of Federal Claims as alternatives to Tax Court. Each forum has different advantages.
How does Tax Court compare to the IRS Office of Appeals?
Appeals is administrative, informal, and inside the IRS. Tax Court is a federal court with a judge. Tax Court can be a more favorable forum for certain legal issues and produces a binding decision the IRS must follow.
Holding a Notice of Deficiency?
The 90-day clock does not pause for anything. Talk to an attorney before it runs out.