Tax Court General Procedure

For a corporation, unless it has received permission of the court to allow an officer to represent it, there is no choice but to engage a lawyer as its representative. For those who still insist on self-representing (sole proprietorships or corporate officers/directors), they are well-advised to become very knowledgeable about all the rules governing the general procedure.  The court will expect that self-represented litigants in the general procedure are able to conduct the case efficiently without being a drain on court resources.  As such, self-represented litigants will not receive much assistance from the court or its registrars.  And unlike the informal procedure, the general procedure has many more specifically-timed steps. To navigate the system, an appellant must know precisely what is expected of them and when.

At the time of filing a notice of appeal, appellants must pay a fee ranging from $250 to $500, depending on how much tax is being disputed. The fee is $250 for matters under $50,000, $400 for $50,000 to $149,999 and $500 for $150,000 and up.

 

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