Filing Location 720 9th Street, Room 102, (1st Floor) Civil Front Counter Filing Window(s) Civil Harassment Restraining Order Window. Gordon D. Schaber Civil Drop Boxes.
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.
Conclusion: Going to small claims court may be worth it for $500, but it will determine how you weigh your costs versus benefits. At a minimum, it is worth it to send a demand letter.