Practice and Procedure in the U.S. Tax Court
By Danshera Cords, J.D., LL.M.

“An important new book [that takes] a practitioner all the way through a Tax Court case . . . providing helpful guidance whether this is one’s first or twentieth case. For working tax lawyers, it is a winning combination—practical, erudite, accessible, and helpful.  This should be a priority purchase for any tax practitioner.”
William D. Elliott, Partner, Elliott & Thomason, LLP, Dallas, Texas

“Uniquely comprehensive in its approach to Tax Court litigation and a welcome resource to tax controversy practitioners, pro se litigants, tax professors and tax clinic students across the county. Professor Cords’ breadth of experience with Tax Court practice and procedure as a U.S. Tax Court clerk and tax law professor along with her extensive scholarship in the areas of tax policy, tax procedure and taxpayer rights provide unparalleled insight into Tax Court practice. This text is an invaluable resource and is recommended for anyone involved with Tax Court litigation.”
—Deborah S. Kearns, Clinical Professor, Director, Albany Law School Low Income Taxpayer Clinic

When litigating a tax controversy, a taxpayer faces critical choices, starting with the decision of where to litigate—the U.S. Tax Court, U.S. district courts, or the U.S. Court of Federal Claims. The differences in procedure among these courts can be dramatic—and differences in procedure can mean differences in result. Practitioners in the U.S. district courts are familiar with the Federal Rules of Civil Procedure and the Federal Rules of Evidence. Most tax cases, however, involve petitions to the Tax Court, which has its own procedural rules applied alongside the Federal Rules of Evidence. This book is a uniquely comprehensive guide to all aspects of Tax Court practice and procedure, designed to help both the practitioner who appears frequently in the Tax Court and the newcomer with a first petition in the Tax Court.

Guides you systematically and comprehensively through every step of Tax Court litigation…  

Written by an experienced Tax Court practitioner, this comprehensive reference guides you strategically through the entire process—from your initial decision to file in the Tax Court, through pleading, discovery, pretrial preparation, trial argument, and post-trial motions—for all types of cases including declaratory judgment, innocent spouse, employment status redeterminations, collection due process, and many more.

  • Is the Tax Court the best place to argue my client’s case?
  • How and when must a Tax Court Petition be filed?
  • Should I file as a small tax case or a regular tax case? When is treatment as a regular tax case preferable?  Can I change the designation from small tax case to regular tax case?
  • When should I have my case heard by a regular Tax Court Judge and when is a Special Trial Judge necessary or preferable?
  • What kinds of discovery are permitted in a Tax Court case?
  • How are the Tax Court rules of evidence and practice different from federal civil procedure?
  • What motions are available in a Tax Court case? What motions are advisable and which should be avoided if possible?
  • Are alternative dispute resolution techniques such as mediation and arbitration still available once a Tax Court case is filed?
  • What happens to a Tax Court case if the taxpayer files for bankruptcy? What is the court’s jurisdiction over tax deficiencies for years that are included in a bankruptcy estate?
  • What happens after the Tax Court issues a decision? When does a Tax Court decision become final? How can the decision be appealed or a request for reconsideration be made?
  • How do recent Tax Court Rule changes affect how I present my client’s case?
About the Author Danshera Cords, J.D., LL.M., is a professor of law, currently teaching at Albany Law School. She also works with the Albany Law School Low Income Taxpayer Clinic. She was formerly a professor of law and academic director of graduate law programs at Capital University Law School. Prior to joining a law faculty, Professor Cords served as an attorney-advisor at the U.S. Tax Court. She also practiced law in Seattle, WA. She is vice chair of the American Bar Association Section of Taxation, Teaching Taxation Committee. She publishes extensively and regularly speaks nationally on the topics of tax procedure, taxpayer rights, and tax policy. She also teaches in the areas of tax procedure, tax policy, federal individual, corporate, and partnership taxation.

Related Publications:
Tax Issues in Bankruptcy and Insolvency, 2nd Edition

Tax-Free Like-Kind Exchanges
Journal of Taxation and Regulation of Financial Institutions




Table of Contents (PDF)
Format: Hardcover Book
© MMXII 412 pp.
ISBN 978-1-887554-79-4
Price: US $159.50
Product Code: TCPP



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