Ste. Genevieve : 573-883-3056
St. Louis : 314-260-6120
NASHVILLE : 615-733-8168
Toll Free : 888-367-6512
PLEASE NOTE: our office remains open and available to serve you during the COVID-19 crisis. We are offering our clients the ability to meet with us via telephone. Please call our office to discuss your options.

Did you know you can sue the IRS?

What could be worse than owing taxes to the IRS? Being audited by the IRS. After completing the audit, there is a good chance that the agency will hand you a tax bill. At this point, you may decide to agree with the agency's findings, but if you don't, you do have an option.

If you decide to dispute the findings, the IRS will send you a 90-day letter called a "notice of deficiency" that outlines the changes to your tax returns that the agency wants to make. At this point, you have 90 days to file a dispute in the Tax Court. If you miss this deadline, the changes suggested by the IRS take effect since you effectively agreed to its findings.

How does the Tax Court work?

Unlike other state and federal courts, there is no building labeled "Tax Court" in your Missouri community. Nineteen judges who travel throughout all 50 states for proceedings hear the cases and make up the Tax Court. Like other state and federal court cases, you may bring witnesses to substantiate your expenses. However, documentation is crucial. The more documented evidence you have, the better your chances are that the IRS will accept your evidence or that the court will rule in your favor.

If the amount in dispute is under $50,000, you may file a "small case," which is less formal than other cases, which may appeal to you. However, you need to know that neither side may appeal the court's decision in these cases. If you want the option to file an appeal within 90 days of receiving a decision, you may want to file a regular case. Of course, the decision in a regular case could take anywhere from one to two years to get. The time may be shorter for a small case.

Is it worth it?

The fact is that most of the Tax Court's decisions favor the IRS. However, that should not discourage you from filing your petition. Around 90 percent of Tax Court cases settle. The IRS may reduce the original amount requested, and you may even be able to negotiate a reduction or elimination of any penalties and interest attached to the amount in dispute.

This is where an experienced Tax Court attorney proves invaluable. If your case ends up going before the court, having such an advocate may help you achieve a better outcome. In addition, he or she understands how to negotiate the best resolution possible with the IRS. Only you can decide whether pursuing this avenue is worth it for you, but in order to know for sure, you may want to sit down with an attorney to discuss your options.

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Ste. Genevieve Office
150 Merchant Street
(By Appointment)
Ste. Genevieve, MO 63670

Phone: 573-883-3056
Fax: 573-883-3095
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St. Louis Office
3636 South Geyer Road, Suite 100
(By Appointment)
St. Louis, MO 63127

Phone: 314-260-6120
Fax: 314-238-7201
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424 Church Street, Suite 2000
PMB 293
Nashville, TN 37219

Phone: 615-733-8168
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