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Tax Court Jurisdiction

June 9, 2011

The Tax Court’s jurisdiction extends to income taxes; gift taxes; estate taxes; generation skipping transfer taxes; certain excises taxes imposed on public charities, private foundations, qualified pension plans and qualified investment entities; and in certain additions to tax, additional amounts and penalties.

The Tax Court does not have deficiency jurisdiction over employment tax and penalties except to the extent that the issue of employment taxes arises in a Collection Due Process proceeding.  The Pension Protection Act of 2006 established that the Tax Court has exclusive jurisdiction over the review of all CDP determinations regardless of the type of underlying tax liability.  The Court’s jurisdiction in CDP cases now includes unemployment taxes, unemployment taxes, trust fund recovery penalties, frivolous return penalties and other penalties that were previously heard in the United States District Courts.

With over 25 years of federal practice, Ms. Beary has the experience necessary to craft arguments of law to best represent you in the Tax Court.  For more information about equitable arguments and proceedings outside of the Tax Court, see Suits for Refund in District Court.

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Welcome to Beary Law PLC

Welcome to Beary Law PLC where you will find a rare combination of expertise in tax and bankruptcy law as well as substantial litigation experience. The scope of Patricia Beary's experience in federal practice for over 25 years distinguishes her from other attorneys.
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Real Results

Ms. Beary's expertise has led to the removal of liens and levies in the amount of $110,000 and a reduction of the tax liability to zero. In bankruptcy, Ms. Beary successfully represented the debtor/defendant in a suit filed by a subsidiary of Fidelity Financial objecting to discharge of an assessed debt in excess of $600,000. After contentious pre-trial litigation, plaintiff dismissed its complaint against Ms. Beary’s client. Currently, Ms. Beary is negotiating a settlement of a tax liability of approximately $6 million. She has also filed a petition in tax court where the disputed liability is approximately $600,000.
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Firm Profile

With a focus on federal tax issues and taxpayers in bankruptcy, Attorney Beary, a former IRS trial attorney and Assistant United States Trustee, has tried cases in the U.S. Tax Court in Arizona and in the U.S. Bankruptcy Court in the District of Arizona, District of Connecticut, and Central District of California. Her experience includes appeals of federal tax and bankruptcy decisions, as well as resolving tax debt by payment plans and offers in compromise.
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