Here are some of the latest statistics on tax disputes brought before the United States Tax Court (Tax Court). Please forgive the writer for not remembering the source, which was thought to be credible at the time. However, if anyone has more credible numbers, be sure to bring it to our attention. Here goes.
- 98% of all disputes against the IRS are brought to Tax Court.
- 90% of those disputes settle before trial.
- 923 cases were brought before the Tax Court in 2015, of which 791 (86%) were won by the IRS and 132 (14%) were won by the taxpayer.
- 265 (29%) of the 923 cases were represented by attorneys and USTCPs and 658 (71%) were “pro se” petitioners.
- 54 (20%) of the 265 cases tried by attorneys and USTCPs were won.
- 78 (14%) of the 658 cases tried by pro se petitioners were won.
It is worth mentioning that many “pro se” petitioners receive “guidance” from other non-attorney practitioners such as CPAs and Enrolled Agents. Therefore, it can be reasoned that retaining professional help significantly increases the chances of winning against the IRS.