Know What to Expect
- Tax
court differs from a criminal trial in two key ways: First, according
to the Investopedia website, in tax court there is no jury--you will be
standing before a judge. Second, the IRS does not have to prove its
case against you beyond a reasonable doubt--it only has to prove its
case by the preponderance of the evidence.
Come Prepared
- As
the defendant, the burden of proof that the IRS's case against you is
wrong lies on you. That means you should come to court ready to prove
your case. The Lawyers.com website recommends you come with tax
receipts, bank statements, and tax schedules. These should date as far
back as possible.
Also, the website points out that you should research the other party's case against you. Understand the IRS's point of view, and why it feels that you owe the agency the money it says you owe it.
According to the Investopedia website, not only should you have all that information, prepare an "opening statement, testimony, evidences, witnesses, and a closing statement." The more prepared you appear to the judge, or to the lawyer for the IRS, the more likely you are to win your case, or at least a settlement.
Hire an Attorney
- According
to the Lawyers.com website, hiring a lawyer will increase the odds of
winning your case against the IRS. In spite of how prepared you may be,
you only have a 12 percent chance of winning your case without
professional representation. With an attorney, you increase your odds
to 20 percent.
If you choose the attorney option, make sure to carefully outline the facts of your case to him. You usually have six months between the time you file for your day in court until the court decides to hear your case, to prepare it. Be sure that in that half a year, you discuss costs with him. You should iron out issues such as costs, possible discounts, or whether you will be charged a fee whether or not you win.
Original article published at: Tips on Tax Court Trials
