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U.S. Tax Court Litigation in Chicago

chicago illinois tax litigation attorney

Experienced and Aggressive Federal Tax Litigation Attorneys

When individuals or businesses 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 under 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.

Though the Tax Court is similar to other courts in many ways, 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, make factual determinations, and properly interpret the tax codes and regulations to ensure that an appropriate 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 "session"; 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 and decided by the judge. When other attempts to settle an IRS tax dispute have been exhausted, the 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 laws 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 30 years litigating numerous cases in federal tax court on behalf of both the IRS and taxpayers. With the assistance of his support staff, 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.

To learn more about Tax Court, click here.

Contact the Tax Practice today at 312-906-5041 to set up your 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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