Tax Court

Certain tax issues can be appealed to the Tax Court as opposed to the Federal Courts. In some instances this may be to your advantage because resolution is frequently quicker and less expensive. For example, if you disagree with the Appeals Division you can take the issue to the Tax Court. In that situation the Appeals Office issues a 90-day letter permitting you to petition the Tax Court for a hearing. At this point any professional representing you must be admitted to practice before the Tax Court. Most non-lawyers are not qualified to represent you in Tax Court.

The Tax Court provides a special litigation process for Small Taxpayers with a tax controversy of $50,000 or less. In this proceeding the rules of evidence and pleading are relaxed and a more informal atmosphere exists than in regular litigation. Special Trial Judges hear these cases and in many instances the taxpayer can be his own counsel or at least participate in the trial process.

If you would like to learn more about this forum and your opportunities for resolving a tax controversy through the Tax Court please contact us with your questions or issues. In order to facilitate you in this planning choose from Assistance Form; E-mail: gcoulter@gctaxlawyer.com or phone us at: 1.888.5TAXLAW or 1.706.546.9755.

Bankruptcy in Georgia

Most income taxes are dischargeable in bankruptcy. But restrictions do apply and if you file a bankruptcy too soon you will not discharge the tax liability. For example, personal income taxes must be at lease three years old and assessed at least 240 days prior to the filing of a bankruptcy petition. Additionally, you must have voluntarily filed the return at least two years prior to the bankruptcy. However, some tax liability cannot be discharged at any time by bankruptcy. These relate to the failure to withhold and pay employment taxes.