Get TC Memo 2012-305 - Ustaxcourt

You will get as fair and impartial a hearing in tax court as you would in any other federal court. After you file your petition, it will be at least six months until you are called for trial. While most small cases (see immediately below) are decided within one year, regular cases take much longer.

A notice of deficiency is a legal determination by the IRS of a taxpayer's tax deficiency. It is an official written claim that a taxpayer owes additional income tax (and often interest on that amount, plus additional penalties).

If you want to challenge the deficiency determination, file a petition with the U.S. Tax Court. File your tax return immediately (no later than 90 days from the date of the CP3219N) or accept our proposed assessment by signing and returning the Response form. Call us if you think you don't have to file.

Tax Court Memorandum Decisions Basics "Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memorandum Opinion addresses cases where the law is settled or factually driven. A Memorandum Opinion can be cited as legal authority, and the decision can be appealed. . . .

Regular decisions are officially published in the U.S. Tax Court Reports (T.C.), and for cases before 1942, in the U.S. Board of Tax Appeals Reports (B.T.A.). They are unofficially published in CCH's Tax Court Reporter and RIA's Tax Court Reports.

Although both types of opinions can be cited as legal authority, Tax Court Opinions are considered binding precedent. Essentially, this means that they establish new law (or new guidance) on tax-related issues.

To protect yourself against an unagreed assessment of tax or collection action, you should file a petition within the period set forth in the notice. You may also wish to contact the IRS about the status of your case.

Tax Court Memorandum Decisions: Because Tax Court Memorandum Decisions are not reported in the Tax Court of the United States Reports, you must use the parallel citation to the respective CCH and RIA Reporters: CCH Tax Court Memorandum Decisions (T.C.M. (CCH)) and RIA Tax Court Memorandum Decisions (T.C.M. (RIA)).