Your Tax Liability  Presented by Alvin Brown and Associates, tax attorney, formerly with the Office of the Chief Counsel of the Internal Revenue Service. Call (888) 712-7690 for all IRS tax issues, problems and emergencies. Protect yourself from IRS intimidation, errors, and penalties Email at: info@irstaxattorney.com of interest to taxpayers and consultants Offers In Compromise  Interest Abatement Tax Refunds Tax Levy Tax Liens Tax Liens - Suing the IRS Appeals Taxpayer Rights New Tax Legislation IRS Statute of Limitations Information Seizures and IRS Enforcement Department of Justice Criminal Tax Manual Tax Fraud Trust Fund Penalties IRS Tax Code and Regulations IRS Installment Agreements Tax Court Taxpayer Advocate and Problem Resolution Tax Audits Tax Penalties IRS Collection Freedom of Information Taxpayer Privacy Innocent Spouse Relief Employee-Independent Contractor Issues IRS Employee Misconduct Banruptcy and Offers in Compromise Why Tax Protesters Lose Federal Courts IRS Maunal Write Your Congressman |
Tax Court
This information is intended as technical information of use to consultants and individuals doing research. For information on tax assistance, click here. |
||
 |
|||
1. |
Burden of Proof in Tax Court Cases | ||
2. |
The following are the new rules for Small Tax Court cases in RRA
1998, signed by the President on 6/22/98:
Section 3103 A. Provision(s) covered: Section 3103 (Code sections 7436, 7443, and 7463). Increase in Size of Cases Eligible for Small Case Procedures. B. Background: The Tax Court provides a special litigation process for “Small Taxpayers” which is much more informal than regular litigation. The rules of evidence and pleading are relaxed in these cases, and the court, using “Special Trial Judges” conducts the cases so that taxpayers can often represent themselves without legal counsel. Presently, the jurisdictional limit in the Tax Court for small cases is $10,000. That has been the limit since 1984. As incomes have risen since then, the jurisdictional limit has become increasingly restrictive. C. Change(s): The jurisdictional limit for small tax cases is increased to $50,000. D. Impact: The changes affect the rules applicable to Tax Court proceedings, making the simplified small tax case procedures more readily available to taxpayers. |
||
3. |
Small Claims - RRA 1998 | ||
4. |
Tax Court Rules | ||
|
Brought to you by Alvin Brown and Associates, attorney at law, former Supervisory Manager and Tax Attorney-Advisor, Internal Revenue Service, Office of Chief Counsel, Internal Revenue Service. Email: info@irstaxattorney.com. |
|||