United States Tax Court
There are times when tax controversies cannot be resolved with the Internal Revenue Service or with a state tax authority. The professionals at Andreozzi Bluestein possess extensive experience in litigating tax matters in federal, state, and territorial courts.
United States Tax Court
There are times when tax controversies cannot be resolved with the Internal Revenue Service or with a state tax authority. The professionals at Andreozzi Bluestein possess extensive experience in litigating tax matters in federal, state, and territorial courts.
Most federal tax issues are litigated in the United States Tax Court. This federal court may address tax disputes before the IRS assesses the tax liability. A taxpayer may commence an action in the Tax Court upon receipt of a Notice of Deficiency from the IRS. The petition must be filed within 90 days (150 days if the taxpayer is not a resident of the U.S.) of the IRS mailing date on the Notice of Deficiency. The Tax Court also has jurisdiction over cases involving collection actions (liens and levies) and IRS denials of taxpayer requests for innocent spouse relief, offers in compromise, penalty abatements or other collection alternatives.
Tax Court judges have expertise in federal tax laws and are therefore uniquely qualified to interpret tax laws and regulations to ensure that taxpayers are taxed fairly by the IRS. Trials are conducted before one judge and without a jury. Decisions of the Tax Court can be appealed to the United States Court of Appeals so long as the case is not designated by the taxpayer to be a small Tax Court case.
Latest News
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By: John L. Marien On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act. In light of the various tax cuts contained in the revisions to the Internal Revenue Code, Congress was compelled to formulate ...
Read moreRecent Tax Court Ruling Limits Statute of Limitations for Foreign Account Reporting
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Read moreIRS Offshore Voluntary Disclosure Program Will End on September 28, 2018
By: Randall P. Andreozzi, Esq. The IRS announced on Wednesday that it will officially end the 2014 Offshore Voluntary Disclosure Program (affectionately known to practitioners as the “OVDP”) on September 28, 2018. The Agency ...
Read moreAndreozzi Bluestein Litigators Achieve Precedential Tax Court Victory for United States Virgin Islands Taxpayers
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Read moreThe 11th Circuit Court of Appeals Reverses Tax Court Ruling on Intervention in USVI Cases
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Read moreWe are a law firm built on Experience, Vision & Trust
Whether you need tax counsel for litigation, representation before the IRS, an advocate in tax controversies, or thorough tax analysis and objective consulting, our attorneys have the experience and obtain lasting solutions.