If the Tax Court determines that your case is intended primarily to cause a delay, or that your position is frivolous or groundless, the Tax Court may award a penalty of up to $25,000 to the United States in its decision.

Do I Have Any Other Options Besides Going To Appeals Or Tax Court To Resolve My Tax Controversy?

If your claim is for a refund of any type of tax, you may take your case to your United States District Court or to the United States Court of Federal Claims. Generally, your District Court and the Court of Federal Claims hear tax cases only after you have paid the tax and filed a claim for refund with the IRS. The Tax Law Offices of David W. Klasing is ready willing and able to represent you in these Courts as well if necessary.