The three advantages of taking a tax dispute with the
IRS to the U.S. Tax Court instead of another federal
court:
- Early Settlement of cases - It is assumed that the tax payers
who opts for the Tax court routes are more intrested in settlement
of their cases and reducing or elimination of their tax dues within
legal limitations, thus the cases in tax courts are settled even
before going for a hearing. This enables quick settlements to
taxpayers.
- No requirement of hiring a Lawyer - The US Tax court does not
require a lawyer to present the case in front of court, even the
appeals procedures are waived off in certain cases which makes the
taxpayers an easy and money saving option to opt for.
- No requirement to pay tax assessed before going to a court -
Unlike Federal courts, while applying to the tax court the tax
payer is not required to pay the tax dues for admitting the case in
the courts. This helps the tax payers plan their assessment
payments.