Art Bradham CPA PC
Business Valuations
US Tax Court
I have been admitted to practice before the US
Tax Court. This is the highest designation of tax
expertise that can be obtained by an attorney or
non-attorney. Fewer than 500 non-attorneys in
the US are members of the Tax Court Bar.
So, what’s in it for you?
Negotiating power. 95% of all cases are settled
before Tax Court. The IRS has litigation costs
and the potential to lose, and they weigh that
exposure on every case. If they know you can
(and will) go to Tax Court, and it is not an idle
threat, negotiations are much more serious. At
each and every level of the Appeals process,
and even after filing a Tax Court petition,
having the credentials that permit that case to
go forward is a strong bargaining position.
What Else?
2nd opinions. I routinely give second opinions
to other practitioners, and provide expert advice
in tax cases. Is this a case to press? What
chance of a happy resolution exists, and what
are your potential exposures? What are your
strongest points? What are your weaknesses?