Few tax attorneys have had the opportunity to appear in tax court, and even fewer have the experience of appealing cases that have been lost in tax court. Our tax lawyers have the experience to handle both a tax court trial and an appeal. Before you file an appeal, here are some questions that you might need to answer:
Can I Appeal My tax court Case?
All tax court cases can be appealed. There is one exception. You cannot appeal the tax court’s decision if you have chosen to file your tax court petition in a “small tax matter”. This is why it may be a mistake to file your tax case as a small tax case. If you have already received a decision from the tax court, it is probably too late to make a change.
Where Can I Appeal My Tax Court Case?
Tax court cases can be appealed to the Federal Circuit Court of Appeals in the state where you live at the time that your tax court petition was filed. If you reside in California, your case will be referred to the 9 Circuit Court of Appeals. Even if you have moved since your tax court petition was filed, this still applies.
What Is the Maximum Time I Can Appeal My Tax Court Case?
Within 90 days of the tax court’s decision, you must file a Notice of Appeal. This deadline is listed in Internal Revenue Code Section 7483. Remember that the opinion is a separate document and that the decision has a different date. Be sure to count from the correct date. The IRS may appeal if you lose on one issue and win on another. You have 120 days to appeal to the IRS if they appeal.
This article was written by Alla Tenina. Alla is a top slip and fall attorney Orange County CA, and the founder of Tenina Law. She has experience in bankruptcies, real estate planning, and complex tax matters.
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