Clients with income at/below 187.5% of the Federal Poverty Level and expenses at/above their income are eligible for Ohio's mandatory court costs waiver, per R.C. 2323.311(B)(4). To calculate a client's FPL, visit .
Advantages of U.S. Tax Court Taxpayers who sue the IRS in U.S. Tax Court can expect a very high probability of at least partial success. Approximately 80% of tax court cases reach a settlement before even going to trial.
You will not have a trial immediately. A few things will occur before the trial. The IRS attorney will file an “Answer” with the Court and serve a copy on you by mail if you are not yet registered for electronic filing. In the Answer, the IRS will generally admit or deny the statements made in your petition.
Except for motions made during a hearing or during trial, motions are required to be in writing. They must also be filed in court and served on the opposing party's attorney (or the party if not represented by counsel).