Tax Litigation


When litigation is unavoidable or offers certain tactical benefits, litigation matters are handled by tax lawyers possessing extensive experience in transactional planning as well as litigation.  The United States Tax Court is the forum chosen by most taxpayers because it is not necessary to pay the tax as a precondition to filing a petition in Tax Court.  In some cases, however, it may make more sense to pursue litigation in United States District Court or in the United States Court of Federal Claims because of the legal concept of stare decisis, which means that the courts are bound by its own precedent.