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Judges do not like to see the IRS cut corners in audits or mistreat taxpayers. Tax court is completely independent from the IRS. 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.
Stipulated Decision A decision drafted and signed by the parties when a case is settled. The ?stip decision? is then reviewed by the Court and, if acceptable, entered in lieu of trial.
A stipulated judgment agreement has similar effects as a regular judgment, but the main difference is the debtor agrees to give up essential rights. For example, you would give up any defenses you have against creditors, such as the statute of limitations. You would also lose the right to appeal the judgment.
Among other things, a trial memo might include: An outline of the important facts and how those facts support your claims. A list of the claims for relief you included in your pleadings and the damages being sought for each claim. A list of defenses. A list of exhibits. A list of witnesses.
Before you come to Court: Organize any documents you have to support your case. Organize your facts and arguments so you can present your case clearly. Meet with and talk to people at the IRS who call or write to you. Provide to the IRS copies of documents that you intend to use at trial.