Litigating a Case Before the U.S. Tax Court

The Federal Lawyer

In this article, Mary Prosser and Nicholas Metcalf provide a brief overview of the complexities involved in litigating before the U.S. Tax Court. The authors address the history of the court and its evolution from the Board of Tax Appeals; discuss the Tax Court judges compared with other court judges; and outline the salient aspects to litigating before the Tax Court, including starting a case, discovery methods, preparing for a trial, post-trial procedures, Court Conference and appeals. "While Tax Court rules and procedures are intended to assist pro se litigants (who litigate a large percentage of all cases before court), Tax Court litigation is complex and intricate," the authors said.

This article was originally published in the August 2014 issue of The Federal Lawyer and is used with permission from the Federal Bar Association.

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Litigating a Case Before the U.S. Tax Court