Tax Court Litigation (Portfolio 630)

Description

Bloomberg Tax Portfolio, Tax Court Litigation, No. 630, discusses the issues raised when a case is initiated and tried before the United States Tax Court. The Tax Court is the only judicial forum (other than the bankruptcy courts) that allows a taxpayer to litigate a liability for income, estate, or gift tax before payment of the amount in dispute. The matters covered by the Portfolio include the background of the Tax Court, its jurisdiction, organization, and powers; the advantages and disadvantages of selecting the Tax Court over other judicial forums for contesting a tax deficiency; the form and contents of pleadings; and the procedural and evidentiary issues relevant to pretrial, trial, and post-trial proceedings in the Tax Court. The special provisions applicable to small tax cases are also discussed.

Table of Contents

I. The Tax Court: An Article I Court
II. Considerations in Selecting the Tax Court over other Forums
III. Notices Which Are Predicates to Jurisdiction
IV. Privacy Protection
V. Initiating Suit
VI. Pretrial Practice
VII. Trials
VIII. Post-Trial Proceedings
IX. Small Tax Cases
X. Awards of Attorney’s Fees and Other Costs