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Tax Court Representation · Insights

Tax Court Representation insights

Plain-English tax guidance on tax court representation from our CPAs and Enrolled Agents.

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Individual Tax PreparationBusiness & Corporate TaxTax Planning & StrategyBusiness Tax CreditsIRS Audit DefenseTax Debt ResolutionInternational TaxState & Local Tax (SALT)Estate Income TaxFlorida 1031 ExchangeNonprofit Tax ServicesExpats / Expatriate TaxTax Court RepresentationFederal TaxTax Risk ServicesTransfer PricingTax ComplianceUS Inbound TaxM&A TaxIRS Tax AdvocateOutbound TaxTax Treaty PlanningFIRPTA & Foreign Real EstateForeign Business Expansion
What to Expect in a Small Tax Case: The S-Case Procedure Explained
Tax Court Representation
Mar 9, 2026·6 min read

What to Expect in a Small Tax Case: The S-Case Procedure Explained

For disputes of $50,000 or less, the Tax Court's small case procedure lets ordinary taxpayers get a fair hearing without a lawyer, without formal rules of evidence, and without the cost of a full trial — as long as you accept that the decision is final.

SMAART Tax Team
IRS Appeals vs. Tax Court: Which Path Resolves Your Dispute Faster
Tax Court Representation
Feb 24, 2026·6 min read

IRS Appeals vs. Tax Court: Which Path Resolves Your Dispute Faster

Most tax disputes never see a courtroom — they settle at the IRS Office of Appeals or with Tax Court counsel. Knowing which forum to use, and in what order, is the difference between a fast resolution and a costly one.

SMAART Tax Team
How to File a US Tax Court Petition After a Notice of Deficiency
Tax Court Representation
Feb 10, 2026·6 min read

How to File a US Tax Court Petition After a Notice of Deficiency

A Notice of Deficiency gives you exactly 90 days to petition the US Tax Court — and it's the only path to dispute the IRS without paying the tax first. Miss the deadline and the assessment becomes final.

SMAART Tax Team

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