You may have attempted to resolve a tax controversy with the Internal Revenue Service (IRS) at the audit stage or administrative appeal level, but must now turn to litigation because you and the IRS still do not agree on how much you owe. If you want to resolve a federal income tax bill before you pay it, the U.S. Tax Court is your venue. However, if you have already paid the bill but dispute the amount, you and your attorney can litigate in federal or district court.
You cannot initiate litigation in federal or district court until you pay what the IRS says you owe, and any penalties and fees associated with the debt. A Phoenix Federal Court of Claims tax lawyer is your advocate for claims made against the federal government, some of the most common of which are tax controversies.
An Overview of the U.S. Federal Court of Claims
The U.S. Federal Court of Claims has national jurisdiction, and its judges hear cases in every state. Generally, the average American never has any other dispute with the government other than taxes, and this federal court will hear them, even though it predominantly oversees litigation from large corporations with a presence in several states.
It is crucial that you fully discuss this option with your attorney because once you petition this federal court for relief, you cannot withdraw because you changed your mind and wish to litigate in district or tax court. To learn how we can resolve your dispute, contact an experienced Federal Court of Claims tax attorney whether you are a large corporation or an individual in Phoenix.
The Petition Process
You and your attorney will follow a specific process to file a petition with the Federal Court of Claims. The steps include:
- Ensuring the taxes, penalties, and interest the IRS claims you owe are paid in full
- Filing an amended tax return to claim what you paid as a refund
- Filing your formal petition to start the court proceedings if the IRS rejects your refund request
- Alternately, filing an appeal to your denial with the IRS Appeals Office, and letting an expert audit and review your information before deciding to uphold or overturn the denial
You must meet all filing deadlines or you will be precluded from initiating a tax controversy claim. Other steps may be appropriate, depending on the facts in your dispute.
Your Phoenix lawyer should be well-versed in how the Federal Court of Claims operates and a skilled in helping you exercise your right to litigate against the federal government.
Filing with the Court of Claims or Appealing the IRS
You may want to file an appeal if, after discussing your case with a tax attorney, you are both confident the IRS made technical errors that will be reversed on appeal. However, if there are more complex nuances to your case, you may find that filing a petition with the Federal Court of Claims is ideal.
You can introduce new evidence in court that you cannot submit in an appeal. Talk to your attorney about how this new material can best represent that you overpaid taxes and are due a refund. Remember, the IRS can also introduce new evidence against you in Federal Tax Court, so be honest in your discussion with a Phoenix attorney.
Call a Federal Court of Claims Tax Attorney in Phoenix Now
Few experiences are as intimidating as facing the IRS in court or at a hearing if you believe you were overcharged for your federal taxes. IRS lawyers handle tax issues daily, but so do we.
Do not let the IRS intimidate you into silence. You have a right to be heard if there is a mistake in the tax amount you paid, and you want to clear up the controversy. Begin the resolution now with a Phoenix Federal Court of Claims Lawyer.