No matter who you are, taxes are a part of life. We all hope for the tax process to be painless and error-free, but for plenty of individuals and businesses, this isn’t the case. The IRS can get things wrong, and when they do, they can leave you unable to pay your taxes or run your business effectively. Paying taxes is an unavoidable necessity, which makes these matters even more important to resolve. Sometimes, tax disputes can be resolved outside of court, but oftentimes, litigation is required.
For over three decades, Scott N. Tisevich has offered his tax services to individuals and business owners in Reno and the surrounding areas, including Carson City, Churchill County, Lyon County, Storey County, and Douglas County, Nevada. When you need dedicated legal assistance in tax court, contact Scott N. Tisevich, Attorney at Law to schedule a consultation.
Once a taxing authority like the IRS has completed its audit, assessment, and collection activities, a taxpayer may file a petition challenging the IRS’s determinations. Resolving a tax controversy might require discussions with the IRS, a written appeal to and discussions with the Appeals Office, or litigation in one of a number of courts. Each court follows its own distinct rules, regulations, and requirements, so it’s important to consult with a knowledgeable tax litigation attorney who can review your options and help you make the right choice.
The proper venue for tax litigation depends mostly on the type of tax issue you are dealing with. Litigation associated with federal, state, and local taxes must be brought to the proper court for resolving the dispute. However, like every other state, Nevada has its own distinct set of rules regarding income taxation and tax litigation that come into play whenever there’s an IRS dispute or other tax controversy. This means that without consulting with an attorney first, it’s difficult to determine with certainty what kind of court would best serve you. Here are three typical litigation options and what to expect with each one:
Most tax cases are litigated in the U.S Tax Court. Here, taxpayers can start the litigation process before paying any tax liabilities asserted by the IRS. When a tax case begins in another kind of court, the taxpayer usually must pay the amount in dispute and then sue for a refund.
The United States Tax Court’s jurisdiction includes the authority to hear most disputes concerning a taxpayer’s income taxes, IRS collection activities that could be deemed coercive, decisions made by the IRS that could be considered questionable, and other disputes.
Unlike in U.S. Tax Court, in order to file a tax case in the U.S. District Court, the taxpayer must pay the disputed amount and then request a refund from the IRS. After receiving a denial, the taxpayer may file a suit for a refund in their U.S. District Court. They will receive the right to a trial by jury, an option that is unavailable in U.S. Tax Court.
If you are going through the bankruptcy process, you may want to consider U.S. Bankruptcy Court. This court has the jurisdiction to resolve a variety of tax issues, although the options available to you in bankruptcy court vary depending on whether your case falls under Chapter 7 bankruptcy, Chapter 13 Bankruptcy, or Chapter 11 Bankruptcy. In all bankruptcy chapters, the court can decide most disputes involving the IRS, state tax authorities, and the taxpayer. Like U.S. Tax Court, you can contest a tax liability before making payment of the alleged liability. Also, like U.S Tax Court, Bankruptcy Court tax cases are heard without a jury.
Tax law, as you may have already learned, can be very complicated. By its nature, a tax dispute involves conflicts over law or facts that can be reasonably argued either way. That’s why a favorable result in litigation often hinges upon the skills of an experienced tax law attorney. You need a tax attorney on your side to listen to your story, craft a strategy suited to your goals, and advocate for your rights and needs as you pursue your desired outcome. If you or someone you know is facing tax litigation, contact the Law Office of Scott N Tisevich, Esq today to receive reliable legal counsel and representation.
If you are unable to pay your taxes or need assistance with an IRS dispute, don’t wait until it’s too late. As a dedicated tax litigation lawyer, Scott N. Tisevich proudly serves Reno and the surrounding communities of Churchill County, Lyon County, Storey County, Douglas County, Carson City, and Las Vegas. Call today to schedule a free case consultation.