Knowing your options for a US Federal tax controversy is helpful in creating a sound and efficient strategy. The attached chart depicts the typical options involved in a US Federal tax controversy, from the IRS's examination of the return, through administrative appeals, litigation in Tax Court, Circuit Court appeal, and to ultimate assessment of tax.

Tax Controversy Options

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.