The U.S. Tax Court

One of the services we provide through our Low Income Taxpayer Clinic (LITC) is to represent people in the U.S. Tax Court. If you are selected for an IRS examination or audit, the IRS will take a closer look at your tax return to determine if there are any discrepancies or errors. At the end of this process, taxpayers are told if they still owe money. If they do not agree with the results of the IRS exam, they have 90 days to file in Tax Court.