Tax Litigation 1

Bar Accredited Remote CLE Provider
All Jurisdictions

​​​​​​​"If the matter concerns a tax deficiency, litigation and U.S. Tax Court then you should be talking to us"

Introduction to Litigation Practice in the United States Tax Court

Teaching Faculty

IRS Approved Provider of CPE #RS7E4

Session 1 of 3

Remote Conference Dates

Saturday | May 7 | 2022
Saturday | May 14 | 2022
Saturday | May 21 | 2022

Trial Practice Discussions
3 P.M. to 6 P.M. EST


Former United States Tax Court Special Trial Judge
Member of the Bar United States Tax Court

Professor of Law | Distinguished Judicial Speaker Tax Law Institute | Fmr. Litigator Office of Chief Counsel | Admitted to Practice Supreme Court of the United States


Former United States Tax Court Judicial Law Clerk
Member of the Bar United States Tax Court

Professor of Law | Distinguished Author Tax Law Institute | Fmr. IRS Litigator Office of Chief Counsel | Admitted to Practice State of Indiana


​​​​​​​Selection of Tax Forum | Tax Court Jurisdiction and Structure | Statutory Notice of Deficiency | Petition for Redetermination | Pleadings and Motions

With Chief Special Trial Judge Lewis Carluzzo presiding...
YouTube Video Courtesy of U.S. Tax Court

1 P.M. - 2:30 P.M. EST


Michael Stuart
Professor Emeritus

 The Florida Bar | Accredited CLE Provider | IRS Approved CPE Provider | U.S. Tax Court Trial Practice, Litigation & Appeals

Workshop Activities

Introduction to representation, strategies, writing trial documents, and electronic filing rules. Distinctions drawn between academic writing, legal reasoning, and judicial decision-making. Overview of Appeal of Tax Court cases to the Federal Circuit Court of Appeals course for the state in which the taxpayer-client resides at the time the Tax Court petition was filed. Discussions to distinguish between Tax Court opinions and Tax Court decisions, and why the terms are not interchangeable. Explanations as to why opinions are usually issued in advance of the decision or order disposing of the case, and why the parties may only take an appeal from that decision or order disposing of the case. 
Get a free Tax Litigation Treatise valued at $741

1. Selection of Tax Litigation Forum

1.01 Available Forums for Tax Litigation
1.02 Payment of Tax
  1. Overview
  2. Deposits in Nature of Cash Bond
  3. Payment
1.03 Judicial Precedent
1.04 Types of Internal Revenue Tax or Controversy
  1. Overview of Tax Court Jurisdiction
  2. Supplemental Deficiency Jurisdiction
  3. Other Tax Court Jurisdiction
    1. Declaratory Judgments
    2. Disclosure Jurisdiction
    3. Partnership Items
    4. Award of Costs and Fees
1.05 Assertion of New Issues Against Taxpayer
1.06 Publicity of Proceedings
  1. Tax Court
  2. Refund Forums
1.07 Nature of Trial
1.08 Procedural Rules
  1. Scope of Discovery
    1. Tax Court
    2. Refund Forums
  2. Subpoena Power
  3. Other Procedural Aspects
1.09 Government Attorneys
  1. Tax Court
  2. Refund Forums
1.10 Settlement

Break | 10 minutes

2. Tax Court Jurisdiction and Structure

2.01 General Jurisdiction
  1. Origin of the Tax Court and its Jurisdictional Background
  2. Equitable Power Limitations
  3. Jurisdiction to Determine Jurisdiction
  4. Overview of Specific Jurisdictional Provisions
  5. Deficiency Jurisdiction
  6. Declaratory Judgement, Disclosure, and Administrative Cost Jurisdiction
  7. Partnership Jurisdiction
  8. Supplemental Jurisdiction
  9. Interest Abatement Jurisdiction
  10. Employment Status Determination
  11. Whistleblower Jurisdiction
2.02 Extent of Deficiency Jurisdiction
  1. Exclusivity of Tax Court Jurisdiction
  2. Exclusivity of of Refund Forum Jurisdiction
  3. Scope of Subject Matter of Deficiency Proceeding
    1. Jurisdiction Over Other Taxable Years
    2. Jurisdiction Over Joint Returns
  4. Interest
    1. Interest on a Tax Deficiency
    2. Interest on an Assessed Tax
    3. Interest on an Overpayment
    4. Denial of Interest Abatement
    5. Interest Netting\
  5. Transferee Liability
  6. Administrative, Non-Deficiency Determinations
2.03 Overpayment Jurisdiction
  1. Overpayment of Tax
    1. Jurisdictional Limits
    2. Two-Year Lookback Rule
  2. Overpayment of Additions to Tax
  3. Jurisdiction to Order Refund of Overpayment
2.04 Effect of Intervention of Bankruptcy
  1. Automatic Stay of Tax Court Proceeding
  2. Lifting of Automatic Stay
  3. Litigation of Tax Dispute
2.05 Composition and Structure of Tax Court
  1. Generally
  2. Regular Judges
  3. Special Trial Judges
  4. Reports of Tax Court Inventory
2.06 Types of Reports
  1. Reviewed Opinions
  2. Regular Opinions
  3. Memorandum Opinions
2.07 Representation of Partiy-Litigants
  1. Admission to Practice
  2. Regulation of Practitioners
  3. Withdrawal of Counsel
  4. Conflict of Interest​​​​​​​
    3. Statutory Notice of Deficiency

    3.01 Procedural Significance of Deficiency Notice
    3.02 Special Situations Not Requiring Deficiency Notice
    3.03 Meaning of Deficiency
         1. No Return
         2. Amended Return
    3.04 Administrative Deficiency Determination
         1. Minimal Determination Requirements
         2. The Scar Decision
         3. Clarification of the Scar Decision
    3.05 Withdrawal of Deficiency Notice
         1. Issuance of Second Deficiency Notice
         2. Withdrawal of Deficiency Notice
    3.06 Deficiency Notice With Incorrect Taxable Year
         1. Covering Fractional Part of Correct Taxable Year
         2. Extending Beyond Correct Taxable Year
         3. Covering More Than One Taxable Year
         4. Issuance of Corrected Deficiency Notice
    3.07 Form and Contents of Deficiency Notice
         1. Form of Notice
         2. Content of Notice
         3. Minimum Content Requirements to Constitute Notice of Deficiency
    3.08 Forms and Content Errors
    3.09 Issuance of Statutory Notice of Deficiency
    3.10 Sending Deficiency Notice to Taxpayer
    1. Last Known Address Rule
      1. Joint Returns
      2. Inconsequential Address Errors
    2. Presumptive Proof of Mailing
    3.11 Statutory Last Known Address
    1. Abeles Rule: Address On Most Recently Filed Return
    2. Post-Abeles Disputes: Which Return is Most Recently Filed?
    3. Post-Abeles Disputes: Clear and Concise Notice of New Address
    4. IRS Adminstrative Requirements for Clear and Concise Notice of New Address
    5. U.S. Postal Service Errors
    6. When Notice Returned "Undeliverable"
    7. IRS Administrative Guidelines to Determine Last Known Address
    3.12 Change of Address by Taxpayer
    1. IRS Administrative Guidelines for Clear and Concise Notice of New Address
    2. Notice of New Address on Form 4868 - Extension of Time to File
    3. Notification on Other Tax Return Forms
    4. Verbal Notice
    5. Intra-Service Notice
    6. Power of Attorney
    3.13 Alternative Methods of Sending Notice
    3.14 Tolling of Statute of Limitations

    Reference Materials
    Form 3-1  Statutory Notice of Deficiency
    Form 3-2  IRS Form 8822 - Change of Address​​​​​​​
    4. Petition for Redetermination

    A. Jurisdictional and Procedural Filing Requirements
    4.01 90-Day Filing Period
    4.02 150-Day Filing Period
    1. Meaning of Outside the United States
    2. Joint Returns
    4.03 Computation of Statutory Period
    1. Date of Mailing
    2. Computation of 90-Day (or 150-day) Period
    4.04 Timely Mailed/Timely Filed Rules
    4.05 Official Postmarks
    1. Where Postmark Legible
    2. Where Postmark Illegible or Missing
    3. Use of Private Delivery Services
    4. Requirement of Correct Tax Court Address
    4.06 Non-Official Postmarks
    4.07 Registered and Certified Mail
    1. Safeguards of Registered or Certified Mail
    2. Evidentiary Protection of these Method
    4.08 Sending Petition to Tax Court

    B. Petitioners
    4.09 Proper Petitioner
    1. In General
    2. Legal Capacity of Petitoner
    4.10 Joinder, Severance, and Substitution of Parties
    1. Joinder
    2. Severance
    3. Substitution
    4.11 Intervention
    4.12 Amicus Curiae

    Reference Materials
    Form 4.1 Petition for Redetermination (Income Taxes)
    Form 4.2 Petition for Redetermination (Estate Taxes)
    Form 4.3 Designation of Place of Trial

    Break | 10 minutes

    5. Pleadings and Motions

    A. Basic Rules
    5.01 General Rules for Pleadings
    5.02 Form of Pleadings and Papers
    1. Caption
    2. Form
    3. Copies
    5.03 Signing/Certification of Pleadings and Papers
    1. Entry of Appearance
    2. Signature as Certification
      1. When Pleading Can Be Stricken
      2. Rule 33(b): Inquiry as to Facts and Law
    5.04 Service of Pleadings and Papers
    B. Types and Contents of Specific Pleadings
    5.05 Petition for Redetermination
    5.06 Content of Petition
    5.07 Form and Content Defects in Petition
    5.08 Answer
    1. Belated Answer
    2. Defenses by Motion in Lieu of Answer
    5.09 Form and Content of Answer
    5.10 Reply
    1. Rule 37(c) Motion Where Reply Not Filed
    2. Amended Reply
    3. New Material Deemed Denied
    4. Belated Reply
    5.11 Pleading Special Matters
    5.12. Joinder of Issue

    C. Amended and Supplemental Pleadings
    5.13 Amended Pleadings
    5.14 Motion for Leave to Amend
    1. Standard for Leave to Amend
    2. Informal Notification of New Issues
    5.15 Standard for Granting Leave to Amend
    5.16 Amendments to Petition
    5.17 Amendments to Answer/Section 6214(a)
    5.18 Amendments Conforming to Evidence
    5.19 Supplemental Pleadings

    D. Motions
    5.20 Motion Procedure
    1. Types of Motions
    2. Form and Content
    3. Resolution of Objections
    4. Written Statement in Lieu of Attending Motion Hearing
    5.21 Motion for a More Definite Statement
    5.22 Motion to Strike
    5.23 Motion to Dismiss
    1. Motion to Dismiss for Lack of Jurisdiction
    2. Motion to Dismiss for Failure to State a Claim on Which Relief Can Be Granted
    3. Moiton to Dismiss for Failure to Prosecute
    4. Motion to Set Aside Dismissal
    5.24 Motion for Judgment on the Pleadings
    5.25 Motion for Summary Judgment
    1. Partial Summary Judgment
    2. Opposition to Motion
    3. Supporting and Opposing Affidavits
    4. Oral Argument
    5.26 Motion to Submit Case Without Trial
    5.27 Motion for Default
    1. Sustaining Addition to Tax for Fraud by Default
    2. Setting Aside Default

    Reference Materials
    Form 5.1 Answer


    Accredited CLE Provider
    The Florida Bar
    U.S. Tax Court
    Continuing Legal Education Services
    for United States Tax Court Trial Practice
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    Washington DC 20036
    Telephone +1.800.737.6134

    Office Hours
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