US Tax Court Litigation: The Definitive Guide for High-Net-Worth Taxpayers When disputes with the IRS cannot be resolved through examination or the administrative appeals process, the United States Tax Court provides a specialized judicial forum where taxpayers can challenge IRS determinations before an independent judge. For high-net-worth W2 individuals facing significant tax deficiencies, penalties, or complex legal issues, understanding how Tax Court works and having experienced litigation counsel can mean the difference between a devastating financial outcome and a favorable resolution. At Neil Jesani Advisors, our qualified tax attorney s are admitted to practice before the U.S. Tax Court and have extensive experience representing high-income clients in tax litigation. With a team of over 70 professionals including CPAs, Enrolled Agents, and Certified Financial Planners, and offices in Miami and Las Vegas, we bring comprehensive resources to every Tax Court case. This guide provides an in-depth look at Tax Court litigation for high-net-worth individuals. What Is the United States Tax Court? The United States Tax Court litigation services is a federal court established by Congress under Article I of the Constitution specifically to adjudicate disputes between taxpayers and the IRS. Unlike other federal courts, the Tax Court allows you to challenge an IRS determination without first paying the disputed tax . This is one of the most important features of the Tax Court and is the primary reason most taxpayers choose this forum over other courts. The Tax Court is composed of presidentially appointed judges who are experts in tax law. The court is headquartered in Washington, D.C., but holds trial sessions in cities throughout the United States, making it accessible to taxpayers regardless of location. The judges handle a wide range of tax disputes, from simple penalty cases to complex international tax litigation involving tens of millions of dollars. How...