We’re Going to Court! Tax Court Timeline Explains the Steps

Congress created the Tax Court as an independent judicial authority for taxpayers disputing certain IRS determinations. Generally, a taxpayer may file a petition in the Tax Court in response to these determinations, like receipt of a 90-day letter. Learn more, from start, to discovery, to trial, from this checklist.

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• Tax Court Litigation Fundamentals
  Learn how the Tax Court, while based in Washington, D.C., has judges that travel to 25 designated cities throughout the U.S. for trials. The judges hear cases in trial sessions in each city, typically lasting one week. While the court initially schedules approximately 100 cases for trial, most are settled or continued prior to the trial session.

Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.    

• Tax Key Legal Developments Tracker (Federal)
• Stay informed on new developments: 
  • Business Entities. IRS updates Notice 2022–03increasing the standard mileage rate for the last six months of 2022 to 62.5 cents-per-mile. Announcement 2022-13. The 58.5 cents-per-mile rate continues to apply through June 30, 2022. The mileage rates for moving and medical expenses have similarly increased.
  • Real Estate Transactions. IRS explains how a taxpayer changes its method of computing depreciation to comply with the 2020 change in law to retroactively provide a 30-year recovery period under the alternative depreciation system in R.C. § 168(g)for certain residential rental property placed in service before 2018 and held by an electing real property trade or business. Rev. Proc. 2021–28.
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts. 
• Check out the new Practical Guidance Author Center! Learn about the 1500+ leading attorney authors contributing to our 21 practice areas, and find out how you can Become a Practical Guidance Author.
• Share fundamental guidance with your firm’s summer associates to help them sharpen their research and writing skills, get the inside scoop on summer associate survival, and hit the ground running in the tax practice area. Review the resources in the Summer Associate Resource Kit: Tax.
• The Practical Guidance Journal Summer 2022 Edition features guidance on wage and hour issues related to remote and hybrid work.
• Listen Up! The Practical Guidance Podcast features interviews with industry-leading attorneys on cutting edge issues in the law: NFTs, Cannabis, COVID-19, and more. Catch the most recent episode on the podcast platform of your choice.
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