If you’re facing a tax dispute with the IRS, you might assume you’ll need to travel all the way to Washington, DC to have your day in court. After all, that’s where the IRS is headquartered and where many federal courts handle tax matters. But here’s something most taxpayers don’t know: Tax Court actually comes to you.
As a former IRS agent turned tax attorney, I’ve seen countless taxpayers surprised to learn about the U.S. Tax Court‘s unique traveling system. In this comprehensive guide, I’ll explain how this taxpayer-friendly court system works and what it means for your tax dispute case.
What Makes U.S. Tax Court Different from Other Federal Courts?
The United States Tax Court operates unlike any other federal court system in America. While most federal courts are permanently located in specific cities, Tax Court functions as a traveling circuit court system.
Key differences include:
- 19 judges serving the entire country
- No permanent courthouses outside of Washington, DC
- Regular travel to 73 cities across all 50 states
- Judges literally “pack up and travel” to bring tax justice directly to taxpayers
This unique system continues the American tradition of “circuit riding” judges who historically traveled by horseback from town to town. Today’s Tax Court judges use planes and rental cars instead of horses, but the principle remains the same: bringing justice to the people rather than forcing people to travel to justice.
Where Does Tax Court Travel? A Complete Guide
Tax Court maintains an extensive travel schedule to all 50 states designed to ensure no American taxpayer is more than a reasonable drive from a court session.
Major Metropolitan Areas (Multiple Visits Per Year)
- New York, NY
- Los Angeles, CA
- Chicago, IL
- Atlanta, GA
- Dallas, TX
- Phoenix, AZ
- Philadelphia, PA
- Houston, TX
Smaller Cities Also Receive Regular Visits
- Bismarck, ND
- Cheyenne, WY
- Helena, MT
- Winston-Salem, NC
- Columbia, SC
Each city typically hosts Tax Court sessions once or twice per year, with sessions lasting anywhere from a single day to two weeks, depending on the local caseload. The court publishes its travel schedule months in advance, so you’ll know exactly when Tax Court is coming to your area.
The Tax Court Process: From Notice to Trial
Understanding the Tax Court process is crucial if you’re considering challenging an IRS determination.
Step 1: Receive a Notice of Deficiency
The IRS will issue what’s called a “Notice of Deficiency” (also known as a “90-day letter”) after an audit or examination where they propose additional taxes owed.
Step 2: File Your Tax Court Petition
You have exactly 90 days from the date of the Notice of Deficiency to file a petition with Tax Court. This deadline is absolute – there are no exceptions.
Step 3: Choose Your Trial Location
When filing your petition, you can select where you’d like your case heard. You’re not limited to locations within your state since this involves federal tax law. For example, if you live in the Charlotte, NC area, you could choose between Winston-Salem, NC or Columbia, SC – whichever is more convenient.
Step 4: Prepare for Trial (If Necessary)
Most cases actually settle before trial, but if your case proceeds, you’ll receive notice of the trial date and location well in advance.
Major Advantages of Tax Court’s Traveling System
The traveling court system provides significant benefits for taxpayers facing IRS disputes:
Cost Savings
Instead of expensive flights to DC, hotel stays, and extended time off work, you might simply drive across town or take a short road trip to the nearest federal courthouse.
Local Convenience
You can maintain your work schedule, stay in your own home, and have your local support system nearby during this stressful process.
Familiar Environment
Tax Court judges regularly visit your region and understand local business practices, economic conditions, and regional issues that might impact your case.
Settlement Opportunities
The convenience of local sessions often facilitates settlement discussions between taxpayers and IRS attorneys, with over 90% of cases resolving without trial.
What to Expect at Tax Court Trial
If your case proceeds to trial, here’s what you can expect:
Courtroom Setting
The courtroom will look and function like any federal courtroom – formal but not intimidating. The visiting Tax Court judge maintains the same high standards as any federal judge.
Required Preparation
Preparation is absolutely critical for Tax Court success. Whether you’re representing yourself or working with an attorney, you must:
- Understand the tax law issues in your case
- Organize all supporting documentation
- Prepare to present evidence professionally
- Have receipts, invoices, contracts, and witness testimony ready
Timeline
Most Tax Court trials last between half a day to two days. More complex cases may require additional time, but the court efficiently handles multiple cases during each city visit.
Should You Represent Yourself in Tax Court?
While you have the legal right to represent yourself in Tax Court (called appearing “pro se”), statistics show that represented taxpayers achieve significantly better outcomes than those who represent themselves.
Why Professional Representation Matters
- Tax law is extremely complex
- Court procedures have specific requirements
- IRS attorneys are experienced professionals
- Proper documentation and legal arguments are crucial
Finding the Right Tax Attorney
Not all attorneys have tax experience. When facing a Tax Court case, seek representation from:
- Former IRS agents who understand agency procedures
- Attorneys with specific Tax Court experience
- Professionals who regularly handle tax controversies
Conclusion: Tax Court Accessibility Makes Fighting the IRS Possible
The U.S. Tax Court’s traveling system removes one of the biggest barriers taxpayers face when considering whether to challenge an IRS determination. You don’t need to fear traveling to Washington, DC or navigating an unfamiliar legal environment far from home.
However, while Tax Court’s traveling system makes the court physically accessible, the legal and procedural complexity of tax law means professional representation often makes the difference between success and failure.
If you’re facing a tax dispute and considering Tax Court, remember that the court comes to you – but the law remains complex. Don’t let the fear of federal court prevent you from protecting your rights, but also don’t underestimate the importance of experienced legal counsel.
Received a Notice of Deficiency or already have a Tax Court case you need help with? Contact Boss Tax Law today!