Appealing Tax Disputes: US Court Law Explained

Tax Disputes

Navigating tax laws and regulations can be daunting, and disputes may inevitably arise. Whether you’re an individual or a business owner, resolving tax disputes is crucial to avoid hefty fines, penalties, and even imprisonment.

In the United States, taxpayers may appeal tax disputes in court, but the process can be complicated without the help of a tax attorney. This article will explain the US court law process for appealing tax disputes and why hiring a tax lawyer is critical.

Can a Taxpayer Claim to US Court Law?

Individuals who pay taxes in the United States may challenge a decision made by the Tax Court. The Tax Court resolves conflicts between taxpayers and the IRS at a federal level. If taxpayers disagree with the Tax Court’s ruling, they can appeal the decision to the United States Court of Appeals.

However, if your tax court petition is branded as a small tax case, you cannot appeal the decision to the United States Court of Appeals. Small tax cases are those where the disputed amount is $50,000 or less. In these cases, the decision of the Tax Court is final and cannot be appealed.

Where to Appeal Your Tax Court Case

Taxpayers can appeal a decision made by the Tax Court to the United States Court of Appeals for the circuit in which the taxpayer lives. There are 13 circuits in the United States, each with its own Court of Appeals.

Note: Taxpayers must file a notice of appeal with the Tax Court within 90 days of its decision. After the notice of appeal is filed, the taxpayer has 60 days to file an opening brief with the Court of Appeals. The IRS then has 60 days to file a response brief, and the taxpayer has 30 days to file a reply brief.

Will Filing an Appeal of the Tax Court Decision Prevent the IRS From Collecting the Taxes Due?

Filing an appeal of the Tax Court decision does not prevent the IRS from collecting due taxes. The IRS can still enforce the Tax Court’s decision while the appeal is pending since it is final unless and until the Court of Appeals overturns it. 

However, taxpayers can request a stay of collection during the appeal process, but the decision to grant a stay is at the discretion of the Court of Appeals. Additionally, interest and penalties may continue to accrue during the appeal process.

Working With a Tax Lawyer

Getting assistance from a tax attorney can be advantageous when trying to appeal a tax court judgment. The tax lawyer can provide direction throughout the process and confirm that all appropriate actions are taken. Moreover, they can assist you in deciding whether challenging the decision suits your circumstances.

Aside from that, a tax lawyer can help you negotiate with the IRS to settle on a more manageable payment plan for your financial situation. They can also guide you on any potential consequences of the appeal and how to proceed.

Final Thoughts

Resolving tax disputes is critical to avoid financial and legal consequences. However, the appeals process can be complicated, and working with a tax attorney who can help you navigate the court system is essential. With the right legal representation, you can increase your chances of a favorable outcome and put your tax dispute behind you.

If you need a tax attorney in Long Island, contact the Law Offices of Stephen B. Kass, P.C. today. Our experienced team can help you navigate complex tax issues and provide personalized solutions. Call us today!

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