Articles

Tax Litigation

While most taxpayers do not experience difficulties with tax issues, or resolve their problems at an early stage, individuals with continuing tax disputes may choose to resolve their claims against the Internal Revenue Service in federal court. Taxpayers can bring tax litigation in one of three federal courts that operate independently of the IRS. Depending on the case, Claims Court, District Court, or Tax Court may provide the appropriate forum. The taxpayer may choose to bring his or her dispute in these courts prior to completing the IRS internal appeals process, but some judges will not hear a case that has not been through this administrative procedure. Additionally, a tax court judge may fine a taxpayer if he or she feels that the lawsuit was brought to delay tax payment.

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Understanding Discovery

In our legal system, we have determined that it works to everyone's advantage if there are as few surprises as possible in the course of a lawsuit. Since the late 1940s, the federal court system has required disclosure of all relevant facts and documents to the other side prior to trial, and virtually every state has followed its lead. That disclosure is accomplished by discovery. Discovery takes three basic forms: written discovery, document production and depositions.

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