The U.S. Tax Court originated in 1924 as a place where the increasing complexity of tax disputes could be addressed. It is not really a court, but a judicial forum in which taxpayers charged with deficiencies by the IRS, and before paying the deficiencies, may contest them.
Familiar Faces in U.S. Tax Court.
The actual Tax Court is located in Washington, D.C., but the judges travel nationwide and periodically conduct trials in other designated cities. Judges are not appointed for life — they can go back into practice when their terms expire. Trials are conducted before one judge and no jury.
Some Cases Do Better, Some Worse.
Judgments may be very successful in Tax Court, especially in estate and gift tax areas, or cases with unusual technicalities. We docketed a case in Tax Court in 2002 in which we managed to reevaluate a family estate from $32 million to $9 million. Before we were done, the tax was reduced to $2 million. Our fees exceeded $1 million but we saved the surviving family members $9 million.
Understanding Tax Court Judges
But Tax Court is a tough place for attorneys to succeed generally, because all Tax Court judges are themselves former tax lawyers. Their professional pride is on the line. One colleague describes the judges' attitude this way: "They can smell you out."
At the Los Angeles, California, Law Offices of Givner & Kaye, our approach is often to work a matter in Appeals at the same time as it is working its way through Tax Court. The best way to get a good settlement is often to be prepared to go to war.
Call or e-mail the Los Angeles Tax Court attorneys at the Law Offices of Givner & Kaye. Let us put an end to your major tax problems.
