The Tax Court is a court where one can appeal decisions by the IRS. A judge will hear the case and decide between the petitioner (taxpayer) and the commissioner (IRS).

• The tax doesn’t need to be paid first.
• The IRS cannot collect the tax until the case has been resolved.

Daniel Stearns is a member of the United States Tax Court Bar (Bar #SD1024) and is enrolled to practice before the Internal Revenue Service. He can help with your tax problem.