U.S. Tax Court Litigation
565 West Adams Street, Suite 600, Chicago, IL 60661
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The Tax Practice of IIT Chicago-Kent College of Law
The Tax Practice of IIT Chicago-Kent College of Law


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U.S. Tax Court Litigation in Chicago

chicago illinois tax litigation attorney

Experienced and Aggressive Federal Tax Litigation Attorneys

When citizens have a tax controversy they need to resolve, they normally have the right to have the case heard by the United States Tax Court. The U.S. Tax Court was created by Article I of the Constitution and gives citizens the right have their tax disputes resolved in court, by a neutral and independent judge. In order to take advantage of this option, a taxpayer must file a petition within 90 days of receiving a deficiency notice from the IRS.

Tax Court is similar to other courts, but there are some major differences. Tax Courts have no jury of your peers to weigh the evidence of the case. Instead, it is left up to the judge to examine the case and properly interpret the tax codes and regulations to ensure that a fair decision is rendered. The IRS is represented by local tax attorneys under the employment of the IRS Chief Counsel's office, while taxpayers have the option of either representing themselves or retaining legal counsel.

Some of the other distinctive characteristics of the U.S. Tax Court include:

  • Limited discovery rules;
  • Reliance on joint stipulations of fact and documents;
  • A general disdain for continuances after the case has been placed on a trial "calendar"; and
  • The requirement of post-trial briefs in virtually every case actually tried before the Court.

Many taxpayers choose to take their case to the U.S. Tax Court because they are not required to pay the amount the IRS claims they owe until after the case is heard by the judge. When other attempts to settle an IRS tax dispute have been exhausted, Tax Court opens up another avenue toward gaining a satisfactory result. However, taxpayers that go into Court without an attorney may have difficulty succeeding if they are not familiar with the tax codes and procedures, as well as the rules of the court itself.

The Tax Practice of IIT Chicago-Kent College of Law offers affordable representation in U.S. Tax Court by an experienced attorney that has worked for both sides. Our practice is headed by Chicago tax attorney and professor Jonathan Decatorsmith. Decatorsmith has spent that last quarter century litigating dozens of cases in federal tax court on behalf of both the IRS and taxpayers. With the assistance of our staff attorney and student interns, Decatorsmith and Chicago-Kent are able to keep expenses to a minimum while giving taxpayers access to the services of one of the leading tax lawyers in the Midwest.

If you have tax debts with the IRS that you have been unable to resolve through other avenues, there is still hope. U.S. Tax Court litigation can be successful when you have a strong advocate in your corner. Contact the Tax Practice today at 312-906-5041 to set up your free consultation and find out how we can help you. Our practice represents clients for IRS tax issues and commercial disputes throughout the Chicagoland area.

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