The burden of proof differs by the federal court hearing the Tax Litigation. REFUND ACTIONS IN THE FEDERAL COURT OF CLAIMS OR DISTRICT COURTS Taxpayer’s face […]
Federal tax controversies can be litigated within the U.S. Tax Court, the U.S. Court of Federal Claims or the federal district courts. The choice which court […]
Tax litigation basically breaks down into two common categories of tax suits: 1: Deficiency actions and 2. Refund actions. A deficiency action is a lawsuit filed […]
A notice of deficiency is a letter from the IRS asserting that the taxpayer owes additional taxes. A taxpayer who chooses to dispute the additional tax […]
Each federal court has its own discovery rules and procedures. TAX COURT – DEFICIENCY ACTIONS The Tax Court strongly encourages and requires the voluntary exchange of […]
