Litigating a Case in Tax Court / Sean M. Akins, Kandyce Korotky, and David Sams.

Format:

Book

Author/Creator:

Akins, Sean M., author.

Korotky, Kandyce, author.

Sams, David (Lawyer), author.

Language:

English

Subjects (All):

Court rules--United States.

Court rules.

Courts.

Tax protests and appeals--United States.

Tax protests and appeals.

Physical Description:

1 online resource (165 pages)

Edition:

First edition.

Place of Publication:

Washington, DC : American Bar Association Section of Taxation, [2021]

Summary:

This book serves as a comprehensive guide to litigating cases in the U.S. Tax Court, providing detailed insights into its unique procedural rules, jurisdictional complexities, and accessibility features. Authored by experienced tax professionals, it aims to assist both new and seasoned practitioners in navigating the intricacies of Tax Court proceedings, from case initiation to resolution. The work emphasizes the Tax Court's role as a pre-payment forum for taxpayers, particularly benefiting those with limited financial means. It includes practical tips, sample pleadings, and an online repository for additional resources. Designed to educate and support legal professionals, especially those representing low-income taxpayers, the book combines expert advice with a focus on equitable access to justice. Generated by AI.

Contents:

About the Authors

Foreword

Introduction

Chapter 1: Choice of Forum, Overview of a Tax Court Case, Mailing Requirements, and Burden of Proof

1.1 Introduction

1.1.1 General History and Background of the Tax Court

1.1.2 Jurisdiction to Redetermine Deficiencies

1.1.3 Taxpayer Bill of Rights 2, the 1998 Reform Act Give Tax Court Jurisdiction Over Additional Matters, and the Tax Relief and Health Care Act of 2006

1.1.4 Other Areas of Jurisdiction

1.2 Choice of Forum

1.2.1 Factors to Consider

1.2.1.1 Does the Court Have Jurisdiction to Hear the Matter?

1.2.1.2 Can the Taxpayer Make Full Payment?

1.2.1.3 Which Court Has Decided the Issues More Favorably in the Past?

1.2.1.4 Do You Want a Judge or Jury? Do You Have a Strong Legal Argument or Must You Rely on Equitable Considerations?

1.2.1.5 Are You Concerned About the Service Raising a New Issue Now or in the Future?

1.2.1.6 Is Interest Accruing?

1.2.1.7 Are Costs of Litigation a Concern?

1.2.1.8 Opposing Counsel

1.2.1.9 Settlement Procedures

1.2.1.10 Other Factors

1.2.1.11 Admission to Practice Before the Tax Court

1.3 Overview of a Tax Court Case

1.3.1 Pleadings

1.3.2 Settlement and Discovery

1.3.3 Stipulations

1.3.4 Notice of Calendared Case and Pre-Trial Orders

1.3.5 Calendar Call, Trial, and Briefs

1.3.6 Decision and Appeal

1.4 Should the Case Be Filed As a Small Tax Case (S Case)? Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

Description based on print version record.

Other Format:

Print version: Sean Murphy Akins, Sean Murphy Akins Litigating a Case in Tax Court

ISBN:

9781639050130

OCLC:

1478691396