Tax Court Representation: The Next Step

If you are dissatisfied with the Internal Revenue Service’s decision on your Tax Representation case, you have the option to appeal the decision to the United States Tax Court. In court, a judge will hear your case and decide between the petitioner (you the taxpayer) and the commissioner (IRS). While appealing your case the following will happen…

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

Licenses:

A U.S. Tax Court Practitioner (USTCP) is either an attorney or a non-attorney who has passed the “Tax Court Exam for Non-Attorneys.” This certification allows them to represent and argue cases before the U.S. Tax Court.

“The Tax Court is a court of law with nationwide jurisdiction exercising judicial power independent of the Executive and Legislative Branches. The Tax Court is one of the courts in which taxpayers can bring suit to contest IRS determinations, and it is the primary court in which taxpayers can do so without prepaying any portion of the disputed taxes.” (ustaxcourt.gov)