Taking Off the Gloves: What to Expect in US Tax Court - Part 1

Tax Court is based in Washington, D.C., but its judges travel to hear cases on regular calendars in various cities around the country. At trial, the taxpayer may be represented by anyone admitted to practice before the Tax Court, which includes non-attorneys who have passed an exam. The IRS is represented in Tax Court by attorneys from the IRS Chief Counsel’s Office. U.S. Tax Court applies the rules of evidence applicable in trials without a jury in the U.S. District Court of the District of Columbia. U.S. Tax Court follows its own procedural rules. In this presentation, we will delve into these rules.