U.S. Tax Court Litigation Attorney in Bakersfield, California
A dispute with the IRS does not always end at the administrative level. When the IRS issues a final determination and you disagree with it, the United States Tax Court may provide an opportunity to challenge the government before the disputed tax is paid.
I represent individuals and businesses in U.S. Tax Court litigation involving IRS audits, tax deficiencies, penalties, collection disputes, and other federal tax controversies. From my office in Bakersfield, I represent taxpayers throughout Kern County and California who need experienced legal representation when an IRS dispute moves beyond the examination or administrative appeals stage.
Tax Court litigation is different from simply responding to an IRS notice. Once a case is filed, the dispute becomes formal litigation involving pleadings, evidence, legal research, negotiations with IRS Counsel, and potentially trial.
If you have received a Statutory Notice of Deficiency, Notice of Determination, or other notice giving you the right to petition the U.S. Tax Court, the deadline stated in the notice should be treated seriously.
What Is the U.S. Tax Court?
The United States Tax Court is a federal court that hears disputes between taxpayers and the Internal Revenue Service.
One of the most important features of Tax Court is that, in many deficiency cases, a taxpayer can challenge the IRS's determination without first paying the disputed tax in full.
Tax Court cases commonly arise after an IRS audit, examination, administrative appeal, or Collection Due Process proceeding has failed to resolve the dispute.
The IRS may believe additional tax or penalties are owed. That does not necessarily mean its determination is correct.
Tax Court gives taxpayers an opportunity to challenge that determination through the judicial process.
IRS Notices and Tax Court Deadlines
A Statutory Notice of Deficiency, sometimes called a Notice of Deficiency, 90-Day Letter, or SNOD, generally represents the IRS's formal determination that additional tax is owed.
Once that notice is issued, there is a limited statutory period to petition the U.S. Tax Court.
Other IRS determinations—particularly those involving Collection Due Process hearings, liens, and levies—may carry different and even shorter deadlines.
These deadlines matter. Continuing to communicate with the IRS, sending additional documents, or attempting to negotiate the dispute does not necessarily protect your right to go to Tax Court.
If you received a notice mentioning the United States Tax Court, determining the filing deadline should be one of the first things you do.
Tax Court Cases I Handle
I represent taxpayers in a variety of federal tax disputes, including:
- IRS audit and examination disputes
- Notices of Deficiency
- Unreported or disputed income
- Disallowed business expenses
- Schedule C examinations
- Basis and capital gain disputes
- Passive activity and real estate tax disputes
- Payroll and employment tax matters
- Accuracy-related and other tax penalties
- Collection Due Process cases
- Federal tax lien and levy disputes
- Innocent spouse and related relief claims
- Worker classification and employment tax disputes
- IRS determinations involving individuals and closely held businesses
Every Tax Court case is different. Some disputes turn primarily on documents and accounting records. Others depend on witness credibility, statutory interpretation, procedural defects, or whether the IRS can actually prove the adjustment it made.
The first step is identifying exactly what the IRS determined, why it determined it, and what evidence supports or contradicts that determination.
Filing a Tax Court Petition Is Only the Beginning
Filing a petition protects the taxpayer's right to challenge the IRS determination, but it is only the beginning of the litigation process.
After a petition is filed, the IRS generally assigns the matter to attorneys representing the government. The parties may exchange documents, develop the facts, address evidentiary and legal issues, and attempt to resolve the case before trial.
A Tax Court case can involve:
- Preparing the petition and identifying disputed adjustments
- Reviewing the administrative record and IRS workpapers
- Evaluating the government's legal and factual position
- Gathering financial records and supporting documentation
- Working with accountants, return preparers, or other witnesses when appropriate
- Responding to requests for admissions and other discovery
- Preparing stipulations of fact
- Negotiating with IRS Counsel
- Researching federal tax law and Tax Court precedent
- Preparing witnesses and exhibits
- Filing motions and legal briefs
- Trying the case before the U.S. Tax Court when settlement is not appropriate
The objective is not simply to "fight the IRS." It is to identify the strongest factual and legal position available and use the Tax Court process strategically.
Settlement During a U.S. Tax Court Case
Filing a Tax Court petition does not necessarily mean your case will go to trial.
Many tax disputes are resolved through negotiation with IRS Counsel after litigation begins.
Sometimes the evidence supports a complete concession of an adjustment. In other cases, the dispute can be narrowed or resolved through an agreed settlement.
The important question is whether a proposed settlement reflects the actual strengths and weaknesses of the case.
I approach settlement from the same perspective I approach trial: What can the IRS prove? What can we prove? What does the law require? And what result makes sense given the risks of continued litigation?
When settlement is reasonable, I work toward resolving the case. When it is not, the case must be prepared with trial in mind.
How I Handle a U.S. Tax Court Case
I understand how intimidating it can be to receive a document telling you that the federal government believes you owe a significant amount of money.
By the time someone comes to me with a Tax Court matter, they may have already spent months—or years—dealing with IRS notices, auditors, revenue agents, appeals officers, accountants, and unanswered correspondence.
My approach is to get past the noise and determine what the case is really about.
I start with the notice, the tax returns, the IRS examination changes, and the evidence. I want to understand how the IRS arrived at its number and whether it can defend that number in court.
I do not believe every tax dispute should be litigated simply for the sake of fighting. At the same time, I do not believe a taxpayer should accept an incorrect IRS determination simply because it came from the government.
If there is a reasonable way to resolve the case, I will pursue it. If the IRS's position cannot be resolved on acceptable terms, I prepare the matter as a litigation case—not merely as another administrative tax problem.
My goal is also to make the process understandable. I want my clients to know what the IRS is claiming, what our arguments are, where the weaknesses may be, and what I believe the next move should be.
Tax litigation is stressful enough. You should not also have to wonder what your own lawyer is doing with your case.
Tax Court Representation for Bakersfield and Kern County
Federal tax litigation has its own procedures and terminology, and many attorneys never handle tax controversy matters at all.
My practice focuses on disputes with taxing authorities, including matters involving the IRS, California Franchise Tax Board, California Department of Tax and Fee Administration, and Employment Development Department, as well as tax litigation when administrative remedies do not resolve the controversy.
For individuals and businesses in Bakersfield, Kern County, and throughout California, having a local tax controversy attorney can provide continuity from the initial IRS dispute through administrative appeals and, when necessary, litigation.
Whether your case began with an audit of an individual tax return, a business examination, a disputed deduction, an IRS collection action, or a proposed assessment involving substantial penalties, I can evaluate the matter and determine the appropriate next step.
Received a 90-Day Letter From the IRS?
Do not ignore it.
A Statutory Notice of Deficiency is often the point at which an IRS dispute becomes time-sensitive litigation.
If you disagree with the IRS's determination, the notice may provide your opportunity to ask the U.S. Tax Court to review it. Waiting until after the filing period expires can dramatically change the options available.
If you recently received a 90-Day Letter, Notice of Deficiency, Notice of Determination, or other IRS notice referring to the United States Tax Court, contact my office as soon as possible so the notice and applicable deadline can be reviewed.
Frequently Asked Questions About U.S. Tax Court
Do I have to pay the IRS before going to Tax Court?
In many deficiency cases, no. One of the principal advantages of U.S. Tax Court is the ability to dispute a proposed income tax deficiency before paying the disputed amount.
Different rules may apply depending on the type of proceeding, which is why the notice giving rise to the case should be reviewed carefully.
What is an IRS 90-Day Letter?
A 90-Day Letter is another name commonly used for a Statutory Notice of Deficiency. It generally advises you that the IRS has determined additional tax is owed and provides information concerning your right to petition the U.S. Tax Court.
Can I keep negotiating with the IRS after receiving a Notice of Deficiency?
There may be circumstances where issues can still be discussed with the IRS, but attempting to negotiate does not necessarily extend the Tax Court filing deadline.
Protecting the right to petition the court should therefore be considered independently from ongoing discussions with the IRS.
Will my Tax Court case actually go to trial?
Not necessarily. Many cases are resolved before trial through negotiations with IRS Counsel. Whether settlement makes sense depends on the facts, evidence, applicable law, and litigation risk.
What happens after a Tax Court petition is filed?
The IRS responds to the petition, and the case proceeds through the Tax Court litigation process. This may involve conferences with IRS Counsel, document exchanges, stipulations, motions, settlement negotiations, and ultimately trial if the dispute cannot be resolved.
Can a Bakersfield tax attorney represent me in U.S. Tax Court?
Yes, provided the attorney is authorized to practice before the U.S. Tax Court. Because the Tax Court is a federal court, representation is not limited to attorneys physically located near Washington, D.C.
Do you represent taxpayers outside Bakersfield?
Yes. My office serves taxpayers in Bakersfield and throughout Kern County, and federal tax matters may also allow representation of clients elsewhere in California.
Speak With a Bakersfield U.S. Tax Court Attorney
When a tax dispute reaches the U.S. Tax Court, the issue is no longer simply responding to IRS correspondence. It is litigation against the federal government.
The earlier the case is evaluated, the more opportunity there is to identify the relevant issues, preserve filing deadlines, obtain supporting evidence, and develop a strategy for dealing with IRS Counsel.
If you received an IRS notice giving you the right to petition the United States Tax Court, contact my Bakersfield office to discuss the notice, the disputed tax, and your options.
Serving taxpayers in Bakersfield, Kern County, and throughout California in IRS controversies and U.S. Tax Court litigation.