An Appeal Attorney proceeding before the IRS is an informal hearing. Testimony under oath is not taken, although matters alleged as facts may be required to be submitted by an appeal attorney in the form of affidavits, or declared to be true under the penalties of perjury.

Taxpayers may represent themselves or designate a qualified appeal attorney to act for them. At any such conference on a case involving the ad valorem fraud penalty for which criminal prosecution against the taxpayer (or a related taxpayer involving the same transaction) has been recommended to the Department of Justice for willful attempt to evade or defeat tax, or for willful failure to file a return, the District Counsel will be represented if he or she so desires.

Cases classified as “Small Tax” cases by the Tax Court are given expeditious consideration because such cases are not included on a Trial Status Request. These cases are considered by the Court as ready for placing on a trial calendar as soon as the answer has been filed and are given priority by the Court for trial over other docketed cases. These cases are designated by the Court as small tax cases upon request of petitioners and will include letter “S” as part of the docket number.

The DOJ Tax Division has an impressive record in the appellate courts, winning – in whole or in part – 94% of time against the tax payers appeal attorney in civil tax cases, and 66% of its cases challenging adverse lower court decisions.

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