Challenging Taxes in Court
Sometimes tax issues are forced to be resolved in court. This typically occurs when all administrative appeals with the IRS have been exhausted. It is critical to have the assistance of an experienced tax attorney when challenging the IRS or state taxing authority in court as it requires a deep understanding of tax law and strict procedural requirements.
Facts: Client’s 2009 tax return was audited and a six-figure assessment was proposed, primarily based on the Alternative Minimum Tax (“AMT”). Case was appealed and the IRS denied the appeal.
Resolution: Petition was filed in U.S. Tax Court challenging the assessment on the basis of incorrect application of the complex AMT deduction, particularly with regard to the AMT Net Operating Loss Deduction. Decision entered in favor of Client regarding AMT calculation, resulting in a reduction of assessment.
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