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

This course provides an in-depth overview of U.S. Tax Court practice and procedure. Although the court is based in Washington, D.C., but its judges travel nationwide to hear cases. At trial, Taxpayers may be represented by attorneys or non-attorneys admitted to practice before the court, while the IRS is represented by attorneys from the IRS Chief Counsel’s Office. Participants will learn how Tax Court applies evidentiary rules, follows its own procedural framework, and functions differently from jury trials in District Courts.