Last year, the Taxpayer Advocate Service released the Taxpayer Roadmap. I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.

To find out more about the roadmap, use this link: https://taxpayeradvocate.irs.gov/roadmap

Part 6 of the 6-part series is a look at Litigation with the IRS. This look at litigation will go down four paths. The first two deal with Tax Court, specifically the Notice of Deficiency or different types of Notice of Determination (innocent spouse, collection due process, whistleblower, etc.). From Tax Court, a taxpayer could potentially appeal the decision all the way to the U.S. Supreme Court. The third path is a refund suit in federal district court. The fourth path is filing a bankruptcy petition. However, there are several threshold rules regarding if a tax year’s liability qualifies to be discharged in a bankruptcy case. By touching on these different areas, I present the different ways a taxpayer can go through litigation to try to resolve tax issues with the IRS.

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