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Category: Tax
Satisfied Customers: 3820
Experience:  over 40 years experience in tax matters
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We are needing to file documents in tax court for a personal

Customer Question

We are needing to file documents in tax court for a personal and business audit that was closed without notification. We are within the 90 days and have received our notice of deficiency. We have been speaking to the advocate about reopening our audit/examination but after further help with them it appears tax court we have a better chance of resolution in our favor. We need to know whether to file as small tax case or regular tax case. Our personal deficiency is $7k our business deficiency is $90k which is hugely incorrect. The questions it they are 2 separate cases but the personal is a tax amount due to the business dividends they are claiming we personally received. Therefore, should we file the personal as a small tax case and the business as a regular tax case or file both as regular tax cases because they are in fact linked together, although separate?
Submitted: 5 years ago.
Category: Tax
Expert:  CGCPA replied 5 years ago.

Welcome to Just Answer. I am here to help you resolve your tax and finance concerns. Please feel free to ask anytime you need extra help.


The two cases should be filed together since the outcome of the personal case is dependent on the outcome of the larger corporate case. This is called consolidating cases and permits the court to render one determination for the two related matters. It is reflected in the rules of the tax court which can be obtained on line. Here is a short excerpt concerning the consolidation of cases:



(3) Cases Consolidated for Trial: With respect to a

common matter in cases consolidated for trial, discovery may be had

by any party to such a case to the extent provided by these Rules,

and, for that purpose, the reference to a "party" in this Title VII, in

Title VIII, or in Title X, shall mean any party to any of the

consolidated cases involving such common matter.


Here is a link to the complete rules covering the functioning of the court:


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