IRS Tax Appeals & US Tax Court

What Is the United States Tax Court?

If you’re facing IRS tax appeals, it helps to understand where your case could end up. The United States Tax Court is a federal court created to resolve disputes between taxpayers and the IRS. It gives you a formal way to contest an audit or collection decision before you have to pay the disputed amount.

Why Work With Us on Your Case

We have extensive, hands-on experience with both U.S. Tax Court petitions and IRS tax appeals. Because deadlines and procedural rules are strict, having the right representation early can make a real difference in the outcome. If you’re also dealing with a related audit, you can learn more about our IRS audit representation services. You can also review the IRS’s own guidance on the Independent Office of Appeals for more detail on how the process works.

Contact Us today to discuss your case with an experienced CT tax attorney.

IRS Independent Office of Appeals

Before a case reaches Tax Court, most of these matters go through the IRS Independent Office of Appeals first. This office generally handles two main types of cases.

Collection Appeals cover IRS collection-source matters, including a Collection Due Process (CDP) hearing, an offer in compromise, the Collection Appeals Program (CAP), and Trust Fund Recovery Program cases.

Examination Appeals come up when a taxpayer disagrees with the findings of a completed exam, or audit, and wants an independent review of the results.