Oct. 2, 2002

Alternatives to Tax Court Must Be Considered by All Taxpayers

Focus Column - By David B. Porter - Historically, when a taxpayer had a controversy with the Internal Revenue Service that could not be resolved at the audit level, the taxpayer almost always went to the Tax Court to seek relief. However, options always have been available to litigate a tax controversy. Today, these options are more important to examine and evaluate than in the past.