College of Law
III. Judicial Review - U.S. Tax Court
- Statutory Notices
-Notice of Deficiency (90-day letter) - § 6112
-Innocent Spouse Relief (90-day letter) - § 6015
-Notice of Lien (30-day letter) - § 6320
-Notice Before Levy (30-day letter) - §6330 - Pre-Trial Settlement Opportunities
-I.R.S. Appeals
-I.R.S. Chief Counsel's Office - Small Case Procedure
-Less formal trial
-No appeal
