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Ronald Cutler, P.A. Ronald Cutler P.A.
  • Tax problem? Call us today
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Miami Tax Court Appearances Attorney

Fortunately, just because the IRS decides that a person’s tax return needs to be amended, or that a taxpayer owes the agency a payment, does not mean that the taxpayer in question is deprived of legal recourse. In fact, taxpayers have the right to dispute an IRS decision and can even appeal a formal judgment by filing a claim with the U.S. Tax Court. Bringing a suit before the Tax Court tends to be a complicated process and requires compliance with a number of legal rules and regulations, making it especially important for those who are involved in a dispute with the IRS, to speak with an experienced Miami Tax Court appearances attorney who can help protect their interests.

The U.S. Tax Court’s Jurisdiction

The U.S. Tax Court is a federal court that exclusively hears tax-related matters. These courts are not connected to the IRS nor are their decisions issued by juries. Instead, special judges are tasked with addressing petitions filed by taxpayers who are involved in disputes with the IRS. While the Tax Court hears a variety of cases, most are usually the result of a tax audit and the agency’s decision to change a taxpayer’s return by disallowing certain deductions, adding to the income he or she claimed, and increasing the amount that a person owes.

Taxpayers who wish to challenge these deficiency determinations have the option of filing a petition with the Tax Court, although they only have 90 days from the date that they receive the notice to do so.

Small Tax Cases

Taxpayers who allegedly owe $50,000 or less have the option of filing a small tax case, which can generally be handled with less formal procedures. Besides more informal trial procedures, the rules of evidence are also relaxed, so the court can consider a wider array of evidence. Those who request a small tax case, however, will be barred from appealing the Tax Court’s decision. Taxpayers whose claims don’t qualify for a small tax case resolution will be required to file their claim as a regular case.

Alternatively, some petitioners are able to settle out of court by reaching an agreement with the IRS, which can save the parties both time and money in the long run. However, these agreements are not always possible, in which case, the claim may need to be litigated in Tax Court.

Reach Out to Our Miami Legal Team Today

If you have received notice from the IRS that your return has been amended, that you owe additional liabilities, or that you will be subject to an audit, you have the right to appeal any decisions made by the IRS by filing a claim with the U.S. Tax Court. We are open seven days a week, with weekend appointments to help our clients with busy schedules, so please don’t hesitate to call experienced Miami U.S. Tax Court appearances attorney Ronald Cutler, P.A. at 386-490-9949 today to learn more about how our legal team can assist you with your claim.

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