U.S. Tax Court Litigation Attorneys
The goal of Price & Associates in every tax controversy is to resolve controversies quickly, efficiently, at the earliest opportunity and, if possible, absent litigation. Our attorneys deal regularly with the IRS, the Treasury, the Department of Justice, and state taxing authorities in an effort to negotiate a resolution of our clients’ tax disputes and cases. At times, however, successfully resolving a tax controversy requires litigation in one of the four different federal courts having jurisdiction to resolve tax controversies: The United States Tax Court; The United States District Court; The United States Bankruptcy Court; and the United States Court of Claims. The attorneys at Price & Associates, LLC have represented taxpayers in a variety of tax disputes in these federal courts and their state counterparts for over 35 years.
United States Tax Court
The United States Tax Court is a federal trial court that specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Tax Court practice is highly specialized.
Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid.
Price & Associates can represent you in U.S. Tax Court matters such as:
- Tax disputes concerning notices of deficiency
- Notices of transferee liability
- Certain types of declaratory judgments
- Readjustment and adjustment of partnership items
- Review of the failure to abate interest
- Administrative costs
- Worker classification
- Relief from joint and several liability on a joint return
- Review of certain collection actions