Tax Court Trial Sessions – How a Case is Set for Trial

By on August 11, 2016

The US Tax Court is physically located in Washington, DC, but its judges travel nationwide to conduct trials in 70 designated cities. At the time the petition is filed with the Tax Court, the taxpayer will request a specific location for trial. The Tax Court will issue a notice setting the case for trial approximately five months before the trial date.

However, before the notice for trial is sent out, the Tax Court will have announced the dates and locations of the trial sessions. The most recent sessions for Fall 2016 and Winter 2017, which were just released by the Tax Court, can be found here and here. Taxpayers who have not yet received a notice setting the case for trial may review the trial session schedules in advance and want to find out which judge will be presiding over those sessions. Although the name of the judge presiding over a trial session is not listed on the Tax Court’s website, a taxpayer can call the Clerk’s Office and ask whether a particular judge has been assigned to the calendar.

Andrew R. Roberson
Andrew (Andy) R. Roberson focuses his practice on tax controversy and litigation matters. He represents clients before the Internal Revenue Service (IRS) Examination Division and Appeals Office and has been involved in over 75 matters at all levels of the federal court system, including the US Tax Court and Federal District Courts, several US Courts of Appeal and the Supreme Court. Andy has experience settling tax disputes through alternative dispute resolution procedures, including Fast Track Settlement and Post-Appeals Mediation, and in representing clients in Compliance Assurance Process (CAP) audits. In addition to representing corporations and partnerships in tax disputes, he also represents high net-worth individuals and assists taxpayers needing to make voluntary disclosures. Read Andy Roberson's full bio.