U.S. Tax Court

When the IRS issues a notice of deficiency, you can challenge it in the United States Tax Court before paying any of the disputed tax. For many taxpayers this is the only realistic way to contest the IRS's proposed tax before it is assessed, and the process can feel intimidating: the IRS has attorneys whose sole job is defending the government's position.

We help clients navigate the U.S. Tax Court with confidence, explaining the process, preparing the petition, and protecting your rights throughout the case. Whiteford represents taxpayers from the first notice through trial.

What sets the Tax Court apart

The U.S. Tax Court is a federal court that hears disputes between taxpayers and the IRS before any tax is paid. That is different from U.S. District Court, which generally requires paying the assessed tax first and then filing a refund claim. For many taxpayers, Tax Court is the only realistic way to challenge the IRS's proposed tax without draining resources to pay the full amount the government claims is due.

Tax Court litigation often involves disagreements about income reporting, disallowed deductions, penalties for late filing, or alleged underpayment of tax. These issues are governed by complex tax law and strict court procedures, and filing deadlines are unforgiving: missing the 90 day window to file a petition after receiving a notice of deficiency can mean losing the right to contest the deficiency in Tax Court.

Civil cases only, including fraud penalties

The Tax Court hears civil disputes only, over issues such as business expense deductions, employment tax controversies, or penalties for failure to file. Civil cases are serious because penalties and interest can grow quickly, creating large balances that burden families and businesses.

Some civil cases involve fraud. The IRS can assert a civil fraud penalty of 75 percent of the underpayment that fraud caused, and it must prove the fraud by clear and convincing evidence. Criminal tax charges, such as willful evasion or filing a false return, are not heard in the Tax Court. The Justice Department prosecutes them in federal district court. If a civil case shows signs of criminal exposure, get advice before you say or file anything more.

Why representation matters

Tax Court litigation is a formal process with pleadings, discovery, and potential trial, and the government has an attorney representing its side from the beginning. Taxpayers who try to handle a case alone risk missing deadlines, failing to present the right evidence, or being pressured into an unfavorable settlement.

We prepare every case as if it will go to trial, gathering documents, working with experts when necessary, and negotiating from a position of strength. Our experience in both civil and criminal tax law protects you whether the case settles or moves forward in court. See our Tax Appeals & Litigation overview for how a dispute moves from an IRS notice through appeal or trial.