A Complete Step by Step Guide to the United States Tax Court
The Information You Need to Win in Tax Court
The Secret to Success in a Tax Court Case - It's Not About the Law
People going to the U.S. Tax Court generally think that trials and courtrooms are where you talk about the law. They also generally know the law that concerns their case.
The problem is, Tax Court trials are not about the law.
They are about the FACTS. The law speaks for itself. Or more accurately, the judge applies the law to the facts that you establish at trial.
But you never talk about the law before the facts are on the record. At best, raising questions of law before the trial will confirm for the court and your opponent that you don’t know what you’re doing.
At worst you give your opponent the rope he needs to hang you.
To win in Tax Court you need to know how to present your facts and how to keep your opponent's facts out.
- The Rules of the Court
- The Federal Rules of Civil Procedure
- The Federal Rules of Evidence
These rules have the force of law in the courtroom. Trial lawyers succeed and fail by them. Courtroom battles are over the admission and exclusion of evidence, not over the law.
By knowing this simple fact you know more than 99% of people going to Tax Court on their own.
And the rules are not long or complicated. You can easily learn them and use them to your advantage.
U.S. Tax Court is a hostile land with its own language and customs
The natives are not there to help you. Their job is to extract every dollar they can from you and they are good at it.
They are used to working with people who:
- don't know what's coming next
- don't know the rules of the court or of procedure
- don't know how to write legal documents
- don't know how to do legal research
- don't understand what's going on in Tax Court
- don't know what hit them when they lose
The Information You Need to Win
After reading On Your Own in Tax Court you will know the order of events, the special vocabulary of the Court, how to make a motion, and how to respond to one.
You’ll know the Rules of Evidence and how they can help you.
You’ll understand the Rules of the Court.
You’ll know how to find the case law and the legal citations to support your arguments.
You'll know the answers to these crucial questions:
- What is the purpose of a Tax Court trial?
- When would a trial not be necessary?
- How do you avoid a trial, and when should you?
- What are the Elements of a Tax Court Petition?
- What is the
- How do you oppose a Motion for Summary Judgment?
- What is 'discovery' and why is it important?
- What is the Stipulation of Facts?
- What is a Branerton Conference?
- What are the elements of a motion, and how do you write one?
- What is 'hearsay' and how is it used against you?
- How do you make objections and when?
- When do you argue the law?
- If you lose, how do you appeal?
Anyone entering a Tax Court case who can’t answer those questions and many more is walking into an ax fight without an ax.
On Your Own in Tax Court distills 15 years of study and five years of Tax Court litigation into a handy reference for all phases of a Tax Court case.
It does not contain legal advice. The author is not a lawyer.
It contains the information you need to succeed in Tax Court
Tax Court Procedures Step-by-Step
It is an easy to follow guide to “what happens next” and what you need to know for each step in the process. There are also chapters on Evidence, Motions, Legal Citation, Legal Research, and Legal Writing.
Sample Documents, Motions, Forms, and Resources
There is also a bibliography that includes an exhaustive listing of online resources for legal research.
This electronic edition is extensively hot linked to rules, statutes, case law and other athorities cited throughout the book.
"If you are going to tax court, you need this book!"
That's the common thread that runs through the feedback we have received from our readers.
Here is some more of what they've said:
Johnny C.
Tampa, Florida
Susan L.
Austin, Texas
Anne R.
Salt Lake City, Utah
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Lowell, Massachusetts
Dave D.
Chicago, Illinois
Darrell B.
New Bern, New York
