Description
Understand how to effectively handle cases in the U.S. Tax Court with the correct procedures and guidelines. After the Internal Revenue Service concludes an examination and asserts an additional amount of tax is due, what can you do? The U.S. Tax Court offers unique possibilities utilizing its own procedures to handle tax controversies. This topic will help the people responsible for making decisions regarding settling or litigating tax matters, and will also provide procedures, guidelines and rules you need to know to effectively handle matters in the U.S. Tax Court.
Date: 2019-07-19 Start Time: End Time:
Learning Objectives
Pre-Litigation Activities and Commencement of the Case
• IRS Examination and Collection
• Pre-Docketed Appeal’s Division Consideration
• Notice of Deficiency or Liability
• Available Forums
• Pleadings
• Place of Trial
• Motions Practice
Post-Pleadings Settlement Options
• Appeals Division
• Alternative Dispute Resolution
• Office of Chief Counsel
Discovery and the Stipulation Process
• Informal Discovery
• Formal Discovery
• Pretrial Conferences
• Stipulation Process
• Objections and Privileges
Calendars and Trials
• Calendaring Process
• Applicable Rules for Trials
• Regular and S Cases
• Consolidating Cases
• Burden of Proof
• Witnesses and Exclusion
• Use of Experts
Post-Trial Activities
• Briefs
• Opinions
• Tax Court Rule 155 Process
• Seeking Administrative Costs
• Appellate Considerations
John P. Barrie-McLaughlin & Stern, LLP
