What makes a small case in Tax Court?

There is a small-case division of the tax court for audits in which the IRS claims the taxes and penalties owed for any one tax year are $50,000 or less. For example, if you’ve been audited for three years and the amount the IRS claims you owe for each year is $30,000—meaning the total is $90,000—your case will still qualify as a small case.

How often do people go to Tax Court?

More than 50% of all petitions filed in tax court bring some tax reduction. In cases under $50,000 (called small cases), 47% of all taxpayers win at least partial victories. In cases involving $50,000 or more (called regular cases), 60% come out ahead.

Can a judge cut corners in Tax Court?

Although many tax court judges are ex-IRS employees, they are not especially pro-IRS. Judges do not like to see the IRS cut corners in audits or mistreat taxpayers. Tax court is completely independent from the IRS. You will get as fair and impartial a hearing in tax court as you would in any other federal court.

What happens if the trial court reverses a judgement?

If the appeals court upholds or reverses the judgment and your state has two levels of appellate courts, either you or the defendant can appeal again to your state’s highest court (usually called the state “supreme court”). This highest court can then uphold or reverse the judgment or send the case back to the trial court for a new trial.

What can an appellate court do with a judgment?

The appellate court can do one of three things with the judgment: send the case back to the trial court for a new trial. If the appeals court upholds or reverses the judgment and your state has two levels of appellate courts, either you or the defendant can appeal again to your state’s highest court (usually called the state “supreme court”).

What happens if the judge dismisses a case?

If the judge dismisses the case, the prosecutor can deflect criticism from angry victims or police officers to the judge. More often, a case submitted on the record favors the prosecution rather than the defense, and in essence is a slow plea of guilty.