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Tax controversy is an area of legal practice involving tax disputes between tax collection entities such as the U.S.
Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory ta ...
(IRS), and taxpayers, sometimes as the result of an
audit An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...
. Legal services offered as part of a typical tax controversy practice can include assistance with audits, dealing with IRS and other tax collection agencies, negotiating settlements and representing taxpayers in the
U.S. Tax Court The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Trib ...
and the
U.S. Court of Appeals The United States courts of appeals are the intermediate appellate courts of the United States federal judiciary. The courts of appeals are divided into 11 numbered circuits that cover geographic areas of the United States and hear appeals fr ...
. Many tax controversies end up in the U.S. Tax Court. In an article published by
Forbes ''Forbes'' () is an American business magazine owned by Integrated Whale Media Investments and the Forbes family. Published eight times a year, it features articles on finance, industry, investing, and marketing topics. ''Forbes'' also re ...
in 2017, the magazine wrote, "The Tax Court dockets about 30,000 cases a year." The
New York University School of Professional Studies The New York University School of Professional Studies ( also known as SPS ), previously known as the New York University School of Continuing Education, is one of the schools and colleges that compose New York University. Founded in 1934, the s ...
, the
University of San Diego School of Law The University of San Diego School of Law (USD Law) is the law school of the University of San Diego, a private Roman Catholic research university in San Diego, California. Founded in 1954, the law school has held ABA approval since 1961. I ...
,
UCLA Extension UCLA Extension is a public continuing education institution headquartered in Westwood, Los Angeles, on the campus of the University of California, Los Angeles. Classes are held at UCLA, in Downtown Los Angeles, and other locations throughout Los ...
and the ABA each hold an annual tax controversy event. Archived from the original.


References

{{tax-stub Taxation in the United States