Tax court litigation [electronic resource] / Richard A. Levine, Esq. and Ellen S. Brody, Esq. (Roberts and Holland, LLP, New York, New York) and David A. Weintraub, Esq. (Buchanan Ingersoll and Rooney, Washington, D.C.).
" ... discusses the issues raised when a case is initiated and tried before the United States Tax Court. The Tax Court is the only judicial forum (other than the bankruptcy courts) that allows a taxpayer to litigate a liability for income, estate, or gift tax before payment of the amount in di...
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Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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Main Authors: | , , , , |
Other title: | Bloomberg Law online Bloomberg Law online. |
Format: | Electronic Website |
Language: | English |
Published: |
Arlington, VA :
Tax Management, Incorporated,
[2009]-
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Series: | Tax management portfolios ;
630-6th. |
Subjects: |
Table of Contents:
- The tax court: an article I court
- Considerations in selecting the tax court over other forums
- Notices that are predicates to jurisdiction
- Privacy protection
- Initiating suit
- Pretrial practice
- Trials
- Post-trial proceedings
- Small tax cases
- Awards of attorney's fees and other costs
- Table of worksheets.