Question

wedd a. In which courts may litigation dealing with tax matters begin? b. Discuss the factors that might be considered in deciding where to litigate. c. Describe the appeals process in tax litigation. 1:15-23

Answer 1

a. Tax matters can be litigated in US tax court, US court of federal claims or the federal district courts.

b. Factors that might be considered in deciding where to litigate are as under:-

1. Settlement possibilities

2. High cost of litigation

3. Jurisdiction of the court

4. Expertise of the court

5. Prior decisions the court has heard and given on same type of matter

c. Appeals process in tax court

1. Fill out a petition on the Tax Court Web site and print it, print out the petition form and fill it out, or fill in the petition form contained in the informational packet available from the Court.

2. Filing the petition by hiring an attorney or other person admitted to practice before the tax court to represent before the tax court.

3. petition has to be filed with the period stipulated in the Notice.

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