Can You Go to a Jury Trial for an IRS Audit?

You can have a judge resolve your IRS dispute.

The simple answer is no, you can't take an Internal Revenue Service audit to a jury, but you do have the right to take your case to a special court system where cases are heard by judges. You may represent yourself or hire an attorney.

Right to Appeal Audits

You can appeal an IRS audit decision. Appeals must be filed with the U.S. Tax Court.

A Judge, No Jury

Your case will be heard by a judge, not a jury of your peers. Judges of the U.S. Tax Court decide only tax cases. There is at least one U.S. Tax Court location in each state.

Time Frames

You or your attorney must file your appeal within the required time limits, usually 30 or 90 days, depending on the type of case. The written IRS decision you receive will list the time limits. You must act quickly to protect your rights.

Hiring a Lawyer

Only some attorneys can practice in tax court. The U.S Tax Court requires these attorneys to take a special exam on tax law, but you may also represent yourself.

Small cases

If you owe the IRS $50,000 or less, you may take advantage of expedited proceedings for smaller cases. See the U.S. Tax Court links for more information.

References

• U.S. Tax Court: Taxpayer Information: Introduction
• Internal Revenue Service: Publications and forms for appeal

Resources

• Information About Filing a Case in the U.S. Tax Court