Going into Tax Court: Tax Guide 505

by Crouch, Holmes F.

• ISBN13: 9780944817643
• ISBN10: 0944817645
• Edition: 2nd
• Format: Paperback
• Copyright: 2002-09-01
• Publisher: Allyear Tax Guides

Summary

This judicial guide takes the sting and surprise out of the tax court procedure, allowing readers to be fully prepared long before they walk into the courtroom. Softcover.

Table of Contents

Jurisdictional Matters	1	(1)
The Constitutional Origin	2	(1)
A One Defendant Court	3	(2)
Not a Jury Court	5	(1)
Entombed in Tax Code	6	(2)
Simple Organizational Structure	8	(2)
TC Rules of Procedure	10	(2)
Decisons Rendered: Not Judgments	12	(1)
IRS Rarely Disciplined	13	(2)
TC Records Are Public	15	(1)
Self-Representation Acceptable	16
Bona Fide Disputes Only	1	(1)
Return(s) Must Be Filed	2	(1)
What If No Return?	3	(3)
IRS Computer Errors	6	(1)
Must ``Go Through'' Audit	7	(1)
Request Audit Review	8	(2)
Must Appeal ``Within IRS''	10	(2)
Prepare Written Protest	12	(2)
Specific Protest Example	14	(2)
Acknowledgment by Appeals	16	(1)
Anticipate Form 872	17
Your ``90-Day'' Notice	1	(1)
Meaning of ``90 Days''	2	(1)
What a Petition Does	3	(3)
Address for Notice	6	(1)
General Contents of Notice	7	(3)
The Recsission Process	10	(2)
Restrictions on Second Notices	12	(1)
Beware: The ``Fraud Surprise''	13	(1)
IRS's Presumption of Correctness	14
Petition, Answer, & Reply	1	(1)
Procedural Overview	2	(2)
Postpone Getting Attorney	4	(1)
TC Form 2 vs. Form 1	5	(2)
Form 1 Petition & Contents	7	(1)
Rules for Paragraphs 4 and 5	8	(3)
Multiple Issues: Same Petition	11	(2)
When Burden is on IRS	13	(1)
Specific Petition Example	14	(2)
Answer Format & Contents	16	(2)
Example of IRS Answer	18	(3)
Now, the ``Further'' Answer	21	(2)
When to ``Reply''	23	(1)
Joinder of Issue(s)	24
Discovery & Pretrial	1	(1)
The Pretrial Order	2	(2)
Discovery: General Provisions	4	(1)
Privileged Communications	5	(2)
Written Interrogatories	7	(2)
Production of Documents, Etc.	9	(2)
IRS ``Shuffles'' Your Documents	11	(1)
Rule 90 Re Admissions	12	(2)
Rule 91 Re Stipulations	14	(1)
Beware of Joint Stipulations	15	(2)
Special Loophole for IRS	17	(2)
Authenticity versus Admissibility	19
Burden of Proof	1	(1)
Duty to Keep Records	2	(2)
Why the ``Presumption of Correctness''	4	(1)
Overcoming the Presumption	5	(1)
Meaning of ``Burden of Proof''	6	(3)
Example Court Rulings	9	(2)
Burden Shifting: IRC Sec. 7491	11	(1)
When Penalties Asserted	12	(1)
The Proving of Fraud	13
Rules of Evidence	1	(1)
Marking of Exhibits	2	(2)
Photocopies are O.K	4	(2)
Relevancy and Its Limits	6	(1)
Objections to Admissibility	7	(3)
Statements Which Are Not Hearsay	10	(2)
Many Exceptions to Hearsay	12	(2)
Example Rulings on Evidence	14	(1)
Expert Witness Reports	15
Trial Procedure	1	(1)
Trial Memorandums	2	(3)
Overview of Trial Court Setting	5	(2)
Entry of Stipulations	7	(1)
Objection to Joint Exhibits	8	(1)
Opening Statements	9	(2)
Examination of Witnesses	11	(1)
Scope of Questioning	12	(3)
Use of Memory Refreshers	15	(1)
Role of Demonstrative Exhibits	16
Taste of Adversarialness	1	(1)
Early-on Objections	2	(2)
The ``Opening Bang'' on Cross	4	(1)
Speculative Questioning & Switching	5	(2)
Saber Rattling a $25 Penalty	7	(2)
Disclosure Pounding	9	(2)
Pummeling & Grinding	11	(2)
Impeachment: The ``Coup de Grace''	13
Transcript & Briefs	1	(1)
Requirement of Transcript	2	(2)
Transcript Format & Style	4	(2)
Difficulty Extracting Facts	6	(1)
TC Rule on Briefs	7	(2)
Form & Content of Briefs	9	(1)
Table of Contents & Comments	10	(2)
List of Authorities	12	(1)
Proposed Findings of Fact	13	(1)
Law and Argument	14	(2)
IRS's Counter Argument	16
Rule 155, Decision, & Entry	1	(1)
Rule 155(a): Agreed Computations	2	(2)
Decision Format & Contents	4	(3)
Head Summary Features	7	(1)
Example Issue Pages	8	(2)
Where the Decisions Start	10	(2)
Decision I: R & E (Prototype) Expenses	12	(2)
Decision II: Fraud Penalty	14	(2)
Decision III: Alternative Penalties	16	(1)
How Decision Entered	17
When Taxpayer Prevails	1	(16)
Narrowing Section 7430	2	(2)
When IRS ``Substantially Justified''	4	(1)
How ``Prevailing Party'' Defined	5	(3)
Example Court Case Rulings	8	(1)
Tax Court Jurisdiction	9	(3)
Content of Motion for Costs	12	(2)
Sensitivity re Net Worth	14	(2)
Disposition of Award Claims	16	(1)
Fee on Fees	17