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If the appeal period expires and the petitioner has not filed a notice of appeal, the attorney should wait an additional ten days before discarding both copies. When the decision is entered in the case, a copy of the decision will be forwarded to the attorney who will file the copy of the decision along with the copy of the opinion in the attorney’s files. If a favorable opinion is verified, the attorney should keep the copy of the opinion in the attorney’s files. If not, this fact should be brought to the attention of the attorney’s reviewer (or branch chief).
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When an Associate attorney is assigned a favorable opinion, the Field attorney is responsible for verifying, by a careful reading, that the Service has prevailed on all issues. Rule 155 cases is dependent upon prompt submission of a proposed recomputation by the parties. Rule 155 cases, the decision may not be entered for weeks or months following the issuance of the opinion. In cases where the decision will be entered for the petitioner, the court may withhold entry of decision for 30 days or more in order to permit the filing of a motion for an award of reasonable litigation costs pursuant to section 7430. In cases where the decision will be entered for the respondent, the court will likely enter the decision on the same day the opinion is filed or very shortly thereafter. In these cases, a deficiency reflecting the concession(s) and/or the court’s opinion must be recomputed and the computation filed with the court by the Field attorney. Rule 155 in instances where the court has resolved some issues in favor of the petitioner and some in favor of the respondent, and in instances where the prevailing party has conceded one or more issues. There is either no deficiency or the deficiency remains the same as determined in the statutory notice of deficiency.ĭecisions will be entered under T.C. Neither of the above situations requires a recomputation of the deficiency. In this situation, the decision will reflect the deficiency (and additions to tax and penalties, if any) as determined by the Service in the statutory notice of deficiency. A Rule 155 computation is also appropriate if either party has raised adjustments in addition to those in the statutory notice.Ī decision will be entered for the respondent when the Service has prevailed on all of the issues before the court and has not made any concessions. In this situation, the decision will state that there is no deficiency in tax for the year or years before the court, or that there has been an overpayment in a specific amount. A decision will be entered for the petitioner when the taxpayer has prevailed on all of the issues before the court and has not made any concessions. In most cases, the last lines of the court’s opinion will state whether the decision is to be entered for the petitioner (taxpayer), for the respondent (Service), or under T.C. There may be occasions where more than one decision is entered in a single docket e.g., where petitioners’ cases have been severed after the filing of a joint petition. Another point to remember about a Tax Court decision is that a separate decision is entered for each docket number, even though several docketed cases may be consolidated for purposes of trial, briefing, and opinion. A decision is entered by the court, and appeal is taken from the court’s decision. The decision of the Tax Court is based upon its opinion and is the determination of the resulting deficiency or overpayment.
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The opinion is the written determination of the Tax Court on the issues tried and submitted to the court for decision. It is important to distinguish between opinion and decision, as the terms are not interchangeable. In addition, decisions in certain post-assessment proceedings such as interest abatement, spousal relief, and collection due process cases do not necessarily determine "deficiencies." Often, such cases determine "liabilities" or determine periods of interest abatement or other forms of relief. The principles set forth below, however, apply to section 7436 cases as if the section 7436 notice of determination were a notice of deficiency. Worker classification employment tax cases under section 7436 do not involve a deficiency (as defined in section 6211).
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The material in this chapter uses the term deficiency. The purpose of this section is to provide step-by-step assistance to Field attorneys and Associate offices after the Tax Court has completed its consideration of a case. This section sets forth the actions taken by the Service following the issuance by the Tax Court of its opinion and decision.