Going into Tax Court: Tax Guide 505

This judicial guide takes the sting and surprise out of the tax court procedure, allowing readers to be fully prepared long before they walk into the courtroom. Softcover.

Jurisdictional Matters

1

(1)

The Constitutional Origin

2

(1)

A One Defendant Court

3

(2)

Not a Jury Court

5

(1)

Entombed in Tax Code

6

(2)

Simple Organizational Structure

8

(2)

TC Rules of Procedure

10

(2)

Decisons Rendered: Not Judgments

12

(1)

IRS Rarely Disciplined

13

(2)

TC Records Are Public

15

(1)

Self-Representation Acceptable

16

Bona Fide Disputes Only

1

(1)

Return(s) Must Be Filed

2

(1)

What If No Return?

3

(3)

IRS Computer Errors

6

(1)

Must ``Go Through'' Audit

7

(1)

Request Audit Review

8

(2)

Must Appeal ``Within IRS''

10

(2)

Prepare Written Protest

12

(2)

Specific Protest Example

14

(2)

Acknowledgment by Appeals

16

(1)

Anticipate Form 872

17

Your ``90-Day'' Notice

1

(1)

Meaning of ``90 Days''

2

(1)

What a Petition Does

3

(3)

Address for Notice

6

(1)

General Contents of Notice

7

(3)

The Recsission Process

10

(2)

Restrictions on Second Notices

12

(1)

Beware: The ``Fraud Surprise''

13

(1)

IRS's Presumption of Correctness

14

Petition, Answer, & Reply

1

(1)

Procedural Overview

2

(2)

Postpone Getting Attorney

4

(1)

TC Form 2 vs. Form 1

5

(2)

Form 1 Petition & Contents

7

(1)

Rules for Paragraphs 4 and 5

8

(3)

Multiple Issues: Same Petition

11

(2)

When Burden is on IRS

13

(1)

Specific Petition Example

14

(2)

Answer Format & Contents

16

(2)

Example of IRS Answer

18

(3)

Now, the ``Further'' Answer

21

(2)

When to ``Reply''

23

(1)

Joinder of Issue(s)

24

Discovery & Pretrial

1

(1)

The Pretrial Order

2

(2)

Discovery: General Provisions

4

(1)

Privileged Communications

5

(2)

Written Interrogatories

7

(2)

Production of Documents, Etc.

9

(2)

IRS ``Shuffles'' Your Documents

11

(1)

Rule 90 Re Admissions

12

(2)

Rule 91 Re Stipulations

14

(1)

Beware of Joint Stipulations

15

(2)

Special Loophole for IRS

17

(2)

Authenticity versus Admissibility

19

Burden of Proof

1

(1)

Duty to Keep Records

2

(2)

Why the ``Presumption of Correctness''

4

(1)

Overcoming the Presumption

5

(1)

Meaning of ``Burden of Proof''

6

(3)

Example Court Rulings

9

(2)

Burden Shifting: IRC Sec. 7491

11

(1)

When Penalties Asserted

12

(1)

The Proving of Fraud

13

Rules of Evidence

1

(1)

Marking of Exhibits

2

(2)

Photocopies are O.K

4

(2)

Relevancy and Its Limits

6

(1)

Objections to Admissibility

7

(3)

Statements Which Are Not Hearsay

10

(2)

Many Exceptions to Hearsay

12

(2)

Example Rulings on Evidence

14

(1)

Expert Witness Reports

15

Trial Procedure

1

(1)

Trial Memorandums

2

(3)

Overview of Trial Court Setting

5

(2)

Entry of Stipulations

7

(1)

Objection to Joint Exhibits

8

(1)

Opening Statements

9

(2)

Examination of Witnesses

11

(1)

Scope of Questioning

12

(3)

Use of Memory Refreshers

15

(1)

Role of Demonstrative Exhibits

16

Taste of Adversarialness

1

(1)

Early-on Objections

2

(2)

The ``Opening Bang'' on Cross

4

(1)

Speculative Questioning & Switching

5

(2)

Saber Rattling a $25 Penalty

7

(2)

Disclosure Pounding

9

(2)

Pummeling & Grinding

11

(2)

Impeachment: The ``Coup de Grace''

13

Transcript & Briefs

1

(1)

Requirement of Transcript

2

(2)

Transcript Format & Style

4

(2)

Difficulty Extracting Facts

6

(1)

TC Rule on Briefs

7

(2)

Form & Content of Briefs

9

(1)

Table of Contents & Comments

10

(2)

List of Authorities

12

(1)

Proposed Findings of Fact

13

(1)

Law and Argument

14

(2)

IRS's Counter Argument

16

Rule 155, Decision, & Entry

1

(1)

Rule 155(a): Agreed Computations

2

(2)

Decision Format & Contents

4

(3)

Head Summary Features

7

(1)

Example Issue Pages

8

(2)

Where the Decisions Start

10

(2)

Decision I: R & E (Prototype) Expenses

12

(2)

Decision II: Fraud Penalty

14

(2)

Decision III: Alternative Penalties

16

(1)

How Decision Entered

17

When Taxpayer Prevails

1

(16)

Narrowing Section 7430

2

(2)

When IRS ``Substantially Justified''

4

(1)

How ``Prevailing Party'' Defined

5

(3)

Example Court Case Rulings

8

(1)

Tax Court Jurisdiction

9

(3)

Content of Motion for Costs

12

(2)

Sensitivity re Net Worth

14

(2)

Disposition of Award Claims

16

(1)

Fee on Fees

17

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Going into Tax Court: Tax Guide 505

Summary

Table of Contents

Supplemental Materials