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Going into Tax Court (505)
Author: Holmes F. Crouch
Pages: 224
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  • Summary

    GOING INTO TAX COURT (T/G 505) covers the jurisdictional and procedural matters (pretrial, at trial, post-trial) for disputing a Notice of Deficiency (or other Notice) formally issued by the IRS when it assesses additional tax and penalties, tries to impeach a taxpayer under oath, and objects incessantly to his/her offerings of evidence. Also covered:

    • Petition for hearing: contents & examples
    • How IRS "shuffles" your documents
    • Burden of proof: persuasion & preponderance
    • Rules of evidence & basis for objections
    • Taste of adversarialness at trial
    • Transcript, Briefs, Rule 155, & Decision

    Table of Contents
    Going Into Tax Court
    Book:  505
    
    Table of Content
    
    1.  JURISDICTIONAL MATTERS                      1-1
    
        The Constitutional Origin                   1-2
        A One Defendant Court                       1-3
        Not a Jury Court                            1-5
        Entombed in Tax Code                        1-6
        Simple Organizational Structure             1-8
        TC Rules of Procedure                       1-10
        Decisions Rendered:  Not Judgments          1-12
        IRS Rarely Disciplined                      1-13
        TC Records Are Public                       1-15
        Self-Representation Acceptable              1-16
    
    2.  BONA FIDE DISPUTES ONLY                     2-1
    
        Return(s) Must Be Filed                     2-2
        What If No Return?                          2-3
        IRS Computer Errors                         2-6
        Must “Go Through” Audit                     2-7
        Request Audit Review                        2-8
        Must Appeal “Within IRS”                    2-10
        Prepare Written Protest                     2-12
        Specific Protest Example                    2-14
        Acknowledgment by Appeals                   2-16
        Anticipate Form 872                         2-17
    
    3.  YOUR “90-DAY” NOTICE                        3-1
    
        Meaning of “90 Days”                        3-2
        What a Petition Does                        3-3
        Address for Notice                          3-6
        General Contents of Notice                  3-7
        The Rescissions Process                     3-10
        Restrictions on Second Notices              3-12
        Beware: The “Fraud Surprise”                3-13
        IRS’s Presumption of Correctness            3-14
    
    4.  PETITION, ANSWER, & REPLY                   4-1
    
        Procedural Overview                         4-2
        Postpone Getting Attorney                   4-4
        TC Form 2 vs. Form 1                        4-5
        Form 1 Petition & Contents                  4-7
        Rules for Paragraphs 4 and 5                4-9
        Multiple Issues: Same Petition              4-11
        When Burden is on IRS                       4-13
        Specific Petition Example                   4-14
        Answer Format & Contents                    4-16
        Example of IRS Answer                       4-18
        Now, the “Further” Answer                   4-21
        When to “Reply”                             4-23
        Joinder of Issue(s)                         4-24
    
    5.  DISCOVERY & PRETRIAL                        5-1
    
        The Pretrial Order                          5-2
        Discovery:  General Provisions              5-4
        Privileged Communications                   5-5
        Written Interrogatories                     5-7
        Production of Documents, Etc.               5-9
        IRS “Shuffles” Your Documents               5-11
        Rule 90 Re Admissions                       5-12
        Rule 91 Re Stipulations                     5-14
        Beware of Joint Stipulations                5-15
        Special Loophole for IRS                    5-17
        Authenticity versus Admissibility           5-19
    
    6.  BURDEN OF PROOF                             6-1
    
        Duty to Keep Records                        6-2
        Why the “Presumption of Correctness”        6-4
        Overcoming the Presumption                  6-5
        Meaning of “Burden of Proof”                6-6
        Example Court Rulings                       6-9
        Burden Shifting: IRC Sec. 7491              6-11
        When Penalties Asserted                     6-12
        The Proving of Fraud                        6-13
        
    7.  RULES OF EVIDENCE                           7-1
    
        Marking of Exhibits                         7-2
        Photocopies are O.K.                        7-4
        Relevancy and Its Limits                    7-6
        Objections to Admissibility                 7-7
        Statements Which Are Not Hearsay            7-10
        Many Exceptions to Hearsay                  7-12
        Example Rulings on Evidence                 7-14
        Expert Witness Reports                      7-15
    
    8.  TRIAL PROCEDURE                             8-1
        
        Trial Memorandums                           8-2
        Overview of Trial Court Setting             8-5
        Entry of Stipulations                       8-7
        Objection to Joint Exhibits                 8-8
        Opening Statements                          8-9
        Examination of Witnesses                    8-11
        Scope of Questioning                        8-12
        Use of Memory Refreshers                    8-15
        Role of Demonstrative Exhibits              8-16
    
    9.  TASTE OF ADVERSARIALNESS                    9-1
    
        Early-on Objections                         9-2
        The “Opening Bang” on Cross                 9-4
        Speculative Questioning & Switching         9-5
        Saber Rattling a $25 Penalty                9-7
        Disclosure Pounding                         9-9
        Pummeling & Grinding                        9-11
        Impeachment: The “Coup de Grace”            9-13
    
    10. TRANSCRIPT & BRIEFS                         10-1
    
        Requirement of Transcript                   10-2
        Transcript Format & Style                   10-4
        Difficulty Extracting Facts                 10-6
        TC Rule on Briefs                           10-7
        Form & Content of Briefs                    10-9
        Table of Contents & Comments                10-10
        List of Authorities                         10-12
        Proposed Findings of Fact                   10-13
        Law and Argument                            10-14
        IRS’s Counter Argument                      10-16
    
    11. RULE 155, DECISION, & ENTRY                 11-1
    
        Rule 155(a): Agreed Computations            11-2
        Decision Format & Contents                  11-4
        Head Summary Features                       11-7
        Example Issue Pages                         11-8
        Where the Decisions Start                   11-10
        Decision I: R & E (Prototype) Expenses      11-12
        Decision II: Fraud Penalty                  11-14
        Decision III: Alternative Penalties         11-16
        How Decision Entered                        11-17
    
    12. WHEN TAXPAYER PREVAILS                      12-1
        
        Narrowing Section 7430                      12-2
        When IRS “Substantially Justified”          12-4
        How “Prevailing Party” Defined              12-5
        Example Court Case Rulings                  12-8
        Tax Court Jurisdiction                      12-9
        Content of Motion for Costs                 12-12
        Sensitivity re Net Worth                    12-14
        Disposition of Award Claims                 12-16
        Fee on Fees                                 12-17

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