If you live in Charlotte and you’ve got a fight brewing with the IRS, I have good news. As of September 2026, the United States Tax Court will hold trials right here in Charlotte.
But here’s the twist: odds are your case will never see the inside of a courtroom. This change still matters, and I’ll explain why.
I’m an IRS defense attorney and former IRS agent. At Boss Tax Law, based here in Charlotte, I spend my days helping clients handle IRS audits, appeals, collections, and Tax Court cases. Below I’ll cover how Tax Court travels to you, what just changed for Charlotte, and what that change really means for your case.
U.S. Tax Court · Charlotte
Tax Court Now Comes to Charlotte
As of September 2026, Charlotte is an official Tax Court trial city. Most IRS disputes still settle before trial, but having the court nearby makes every case stronger.
Where Tax Court now holds trials, after five new cities were added, including Charlotte.
Roughly how many tax disputes settle before ever reaching trial.
Your strict deadline to petition Tax Court after a Notice of Deficiency.
Tax Court Is a Traveling Court
A lot of people assume that taking on the IRS means flying to Washington, D.C. That’s not true.
The Tax Court is headquartered in Washington, D.C., but it’s a traveling court. Tax Court judges “ride circuit,” a term that comes from frontier judges who once went town to town on horseback to hear cases. Today, Tax Court judges use planes and rental cars, but the idea is the same: bring the court to the people.
How You Pick Your Trial City
After an audit, the IRS sends a Notice of Deficiency, also called a 90-day letter. You have 90 days to file a petition with Tax Court, and that deadline is strict.
When you file your petition, you get to pick the city where you want your trial. Until now, if you lived in Charlotte, your closest options were Winston-Salem or Columbia, South Carolina. Not terrible, but not your hometown either.
What Changed for Charlotte in September 2026
In September 2026, the Chief Judge of the Tax Court added five new trial cities: Austin, Charlotte, Newark, Orlando, and Sacramento. That brings the total to 79 cities where Tax Court holds trials.
Before September 2026
- Charlotte taxpayers’ closest trial cities were Winston-Salem or Columbia, SC
- Some trial cities only heard Small Tax Cases
- Travel, hotels, and extra days off work if your case went to trial
Now
- Charlotte is an official Tax Court trial city
- Any case, Small or Regular, can be heard in all 79 cities
- Pending cases can ask to move to Charlotte with a motion to change place of trial
Why Charlotte?
The court looked at its own data and asked a simple question: where are people filing petitions, and where are they actually located? Charlotte made the cut. That tells you something about how many taxpayers in our region are in disputes with the IRS, and it likely reflects how much Charlotte has grown over the past few years.
A Second Change: All Cases, All Cities
Some trial cities used to be limited to Small Tax Cases. Now any case, Small or Regular, can be heard in all 79 cities.
If you already have a pending case set for Winston-Salem or Columbia, you can file a motion to change place of trial and ask to move it to Charlotte.
The Truth: Most Cases Never See a Courtroom
This is the part a lot of people misunderstand. Roughly 99% of tax disputes settle before trial, and many never get anywhere near Tax Court. They’re resolved during the audit, at IRS Appeals (the IRS’s internal dispute resolution arm), or through a well-prepared protest that gets the facts in front of the right person.
How a Dispute Moves
Where Most IRS Cases Actually Get Resolved
Stage 1
IRS Audit
Many disputes are resolved right here with the right documentation and a well-prepared protest.
Stage 2
IRS Appeals
The IRS’s internal dispute resolution arm, where many more cases settle.
Stage 3
Notice of Deficiency & Tax Court Petition
Filing within 90 days protects your rights and gets your case in front of IRS Appeals and IRS attorneys.
Stage 4
Settlement or Trial
Most petitioned cases settle across the table. Trial is the rare exception, and now it can happen in Charlotte.
Even when we do file a Tax Court petition, it’s often to protect your rights, keep the clock from running out, and put you in the most advantageous position with the IRS. Filing a petition gets the case in front of IRS Appeals and IRS attorneys, and that’s usually where it gets resolved.
So if you’re picturing a courtroom showdown like on TV, take a deep breath. That doesn’t happen very often. My job is to resolve your case as early and as favorably as possible, and most of the time that happens across the table, over the phone, or on Zoom, not in front of a judge.
4 Reasons Tax Court in Charlotte Still Matters
If most cases settle, why does it matter that Tax Court is coming to Charlotte? Here are four reasons.
Lower Cost
When a case needs to go the distance, there’s no road trip, hotel, or extra days off work. Witnesses and documents are likely nearby, which makes taking a strong position more affordable.
You Don’t Have to Live Here
Any taxpayer can request any of the 79 cities, wherever they live. Depending on the case, you may not need to be there in person while I handle appearances, meetings with IRS attorneys, and paperwork here.
More Leverage
Settlement talks work best when the IRS knows I’m ready to try the case. With trial just down the road, that option is real, and I already work regularly with the IRS attorneys who handle cases in our region.
A Good Sign for Taxpayers
The court added Charlotte because its data showed taxpayers here need access. It’s the court doing its job of hearing cases with as little inconvenience and expense as practical.
Tax Court now comes to Charlotte. Most cases will never need to see the inside of the courtroom, but having it here makes every case stronger and easier to resolve.
If you’ve received a Notice of Deficiency or another IRS notice that gives you the right to go to Tax Court, remember that the petition deadline does not bend.
Key Takeaway
Most cases settle, but a nearby courtroom makes every case stronger.
Charlotte’s new trial city status lowers costs and adds real leverage, but your petition deadline still doesn’t bend.
Considering Tax Court?
If you’ve received a Notice of Deficiency or are thinking about taking your case to Tax Court, let’s meet, discuss your case, and see if it makes sense to work together.
Schedule a Consultation