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Dayes Law Firm

© Dayes Law Firm. 2025 | All rights reserved.
When the IRS says that you owe more money than you think you do, the result is not just stressful. It is downright life changing. If you are dealing with an audit, notice of deficiency, or disagreement with the IRS over how much money you owe, it might be time to take your case to tax court.
Navigating tax disputes can be a daunting task, but with our seasoned team of attorneys by your side, you can face any challenge with confidence. At Dayes Law Firm, our Phoenix tax court lawyers will resolve tax controversies swiftly and effectively, ensuring that your rights are protected and your financial well-being secured.
The United States Tax Court is a specialized federal court that hears disputes between taxpayers and the IRS. If a taxpayer receives a “Notice of Deficiency” in the mail, it indicates that they owe additional taxes. Following this notice, the taxpayer has 90 days to file a petition with the court to challenge the amount. This process challenges the claims the IRS is making.
For example, the IRS may audit a taxpayer and find that they underreported their income by $50,000. As a result, the taxpayer may owe an additional $15,000 in taxes. The taxpayer may not necessarily agree with this, so they may file a claim with the Tax Court.
People and business owners in Phoenix might find themselves headed to tax court for a variety of reasons. In addition to audit disputes, taxpayers may report to court to discuss unreported income claims, improper deductions or credits, and small business tax issues. Additionally, business owners may come to tax court to discuss employee classifications.
Each case is unique, which is why it is crucial to work with a Phoenix IRS tax court lawyer who knows how to build a strong defense. Tax law is complex, which is why it is so important to get legal assistance with any tax dispute.
Tax cases take time. In fact, some cases can take over a year, requiring a clear process. The first step involves filing a petition, after which the individual has 90 days to take action. The next step is to exchange information, including relevant documents and legal arguments, and at that time, there is a possibility of settlement. If no settlement can be reached, the case will go to trial where the judge will hear out both sides and issue a decision.
While tax court may not be as intimidating as criminal court, it can still be a complex process. Tax court is formal and requires a strong legal strategy. A legal professional from Dayes Law Firm is best suited to handle tax court settlements and trials for Phoenix businesses and individuals.
Our lawyers understand that tax controversy is more than just about the numbers. It is about your livelihood. Whether you are an individual with a complex tax situation or a business owner experiencing an audit, you want to have somebody available who has years of experience. You want to rely on a team with a strategic and personalized approach to your case.
Consult with a Phoenix-based IRS tax court lawyer to discuss your tax case. They will take a look at your case and determine which steps to take next. It may be possible to work toward a resolution without a trial, so please call us today for a free consultation.
Unfortunately in most cases you will be unable to go to Tax Court and will need to file a Refund Action in District Court or the Federal Court of Claims. This will require paying the amount of taxes owed as well as filing a refund claim.
Tax Court is a Federal Trial Court established by Congress with appointed Judges that serve for 15 year terms. Senior Judges are retired judges that can be recalled to help with the Tax Court as needed. The Tax Court is not associated with the IRS other than Tax Court was created as the forum to hear disputes between taxpayers and the IRS.
The US Tax Court can hear most matters that deal with a Taxpayer and the IRS. There are a few exceptions where Tax Court will not be involved including most Payroll Tax issues. Taxpayer Advocate Services (TAS) has recommended changing the jurisdiction of tax court to be the initial court for all tax matters including refunds. Time will tell if this happens or not.
Dayes Law Firm
© Dayes Law Firm. 2025 | All rights reserved.