If a dispute is not resolved at the audit or objection stage, the matter may appear before the Tax Court. There are two types of procedures at that level . The first is designed for matters where this less tax in dispute and the second is a more formal procedure used when there is more money at stake. Corporations in the more formal approach are required to be represented by a member of the Bar unless the Court grants special permission.
Whether a matter is in the informal or general procedure, the Tax Court proceeds by certain rules of Court. In order to successfully resolve a matter, it is important to have a thorough technical knowledge of those rules. Often, tax disputes which have not been able to be resolved through any of the other dispute resolution mechanisms can be resolved with a thorough understanding of the technical rules.
Drache Aptowitzer LLP lawyers have appeared before the Tax Court many times and indeed have successfully settled many more. Only experienced counsel, like our lawyers, can provide you with advice as to whether your matter should go to Court or settle. We would recommend that all individuals with a tax dispute heading to Tax Court retain experienced counsel for advice.
Drache Aptowitzer LLP lawyers would be happy to help you in this regard.