What To Expect at Your Tax Court Trial

Settlement didn't work out—or you decided the IRS's offer wasn't good enough. Your trial date is approaching and you're facing something you've probably never done before: presenting your case to a judge. That's understandably nerve-wracking.

But here's the first thing worth knowing: more than 99% of Tax Court cases resolve without a trial on the merits. Going to trial is rare. If you're here, you're in a small minority.

The second thing worth knowing: Tax Court trials—especially small (S) case trials—are nothing like the courtroom dramas you've seen on television. There's no jury. No dramatic cross-examinations. Most S-case trials last a few hours in front of a single judge who knows that most petitioners are unrepresented and who will often explain procedures as you go.

This article walks you through exactly what happens, step by step, from the moment you arrive at the courthouse to the day you receive the judge's decision. If you haven't already, read How To Handle Discovery and Pretrial Preparation and How To Prepare Your Evidence for Tax Court first—discovery, stipulations, and evidence preparation are the foundation for everything that follows.

What a Tax Court Trial Actually Looks Like

The United States Tax Court is headquartered at 400 Second Street NW in Washington, DC, but your trial probably won't be there. Tax Court judges travel to trial cities across the country so petitioners don't have to go to Washington. The Court holds sessions in 74 cities for small cases and 59 cities for regular cases. (Tax Court: Places of Trial)

Trials are held in federal courthouses or other suitable facilities—sometimes permanent Tax Court courtrooms in larger cities like Phoenix, Los Angeles, Chicago, and New York, sometimes borrowed courtrooms or conference rooms in federal buildings. Wherever the trial takes place, the setup is the same: a bench trial before a single judge.

Here's who will be in the room:

• The judge—either an active Tax Court judge, a senior judge, or a special trial judge. The same judge who hears your trial writes the opinion.
• A trial clerk—handles administrative matters and marks exhibits.
• You—the petitioner. If you filed a joint petition, both spouses must attend. A spouse who fails to appear forfeits the right to testify and present evidence—the judge may decide the case based solely on the attending spouse's presentation.
• An IRS attorney—from the Office of Chief Counsel. This is the government's trial lawyer, not the examiner who audited you.
• A court reporter or recording equipment—the Tax Court is a court of record, and everything is documented by an independent reporting contractor. (Tax Court: During Trial)

There is no jury. The judge decides both the facts and the law. In S-case trials, the atmosphere is deliberately informal. Under Tax Court Rule 174(b), small case trials are "conducted as informally as possible consistent with orderly procedure." The judge may explain what's happening at each step and guide you through the process.

Most S-case trials last a few hours. Regular case trials can take one or more full days, depending on the number of issues and witnesses. For background on the differences between S-cases and regular cases, see Small Case or Regular Case: Which Should You Choose?.

Remote proceedings. Either party can file a Motion to Proceed Remotely via Zoomgov no later than 31 days before the trial session. This can save significant travel costs if your trial city is far away.

Trial Day Logistics

What to wear. Business casual or better. You don't need a suit, but dress as you would for a job interview. The judge and IRS attorney will be in professional attire. Looking put-together signals that you take the proceeding seriously.

When to arrive. Get to the courthouse at least an hour before the session starts. Trial sessions typically begin at 10:00 a.m. Arriving early gives you time to clear security, find the courtroom, and—importantly—meet with any volunteer attorneys or clinic lawyers who may be available to help. (Standing Pretrial Order: Getting Ready for Trial Checklist)

What to bring:

• Three copies of every unstipulated exhibit (one for the judge, one for the IRS attorney, one for you)
• Your pretrial memorandum
• The signed stipulation of facts
• A copy of the Standing Pretrial Order
• A notepad and pen
• All witnesses listed in your pretrial memorandum

For a full guide on organizing your exhibits, see How To Prepare Your Evidence for Tax Court.

Courtroom etiquette. Address the judge as "Your Honor." Stand when the judge enters and exits the courtroom, and when you testify. Otherwise, remain seated at your table. If you need a break during the trial, you can ask the judge for a brief recess.

Interpreters. If English is not your primary language, the Court can provide an interpreter. Contact the clerk's office before the trial session to arrange this.

Turn off your phone. Silence it before entering the courtroom. Don't bring food or beverages into the courtroom.

Calendar Call

Every trial session begins with a calendar call—typically on Monday morning of the trial week. The clerk calls each case on the calendar, and you must be present and respond.

When your case is called, stand up and identify yourself by name. The IRS attorney will do the same. The judge may ask preliminary questions: Has the case settled? Is it ready for trial? Are there any pending motions?

Many cases settle at calendar call or are continued to a later session. If you and the IRS attorney have been discussing settlement, those conversations often intensify at the courthouse. The judge may give you time to continue talking. For more on how last-minute settlement works, see How To Settle Your Tax Court Case.

If your case is not settled and is ready for trial, the judge assigns a trial time. It could be later that same day, or later in the week. The judge schedules cases based on estimated length and the overall calendar.

You can also request a "time and date certain" by contacting the judge's chambers beginning two weeks before the trial session. If granted, you may be able to skip the general calendar call entirely and appear only at your assigned time. (Tax Court: During Trial)

If you don't show up, the Court may dismiss your case for failure to prosecute under Rule 149 and Rule 123. That means the IRS wins by default—the Court enters a decision sustaining the IRS's entire determination, including penalties. If you can't attend, contact the Court and the IRS attorney immediately to request a continuance.

Free Help Available on Trial Day

At many trial sessions, volunteer attorneys and tax clinic lawyers are available to help unrepresented petitioners—for free. The judge typically announces these programs at the opening of the session.

These programs include law school clinics, bar-sponsored calendar call programs, and other volunteer organizations that have been certified by the Court. (Tax Court: Clinics & Pro Bono Programs) Volunteers can help you understand the process, review your evidence, negotiate a last-minute settlement with the IRS attorney, or even represent you at trial that day.

This is different from Low Income Taxpayer Clinic assistance, which provides ongoing representation. Calendar call volunteers typically help only for that session. But the help can be invaluable—especially if you're facing a trial without representation. If a volunteer attorney is available, talk to them. Even a brief consultation can improve your presentation.

How the Trial Unfolds

Once your case is called for trial, the proceeding follows a predictable sequence. (Tax Court: During Trial)

Opening Statements

Opening statements are optional and not under oath. If you choose to give one, keep it brief—two to three minutes. Summarize your case and what your evidence will show. The judge has already read both sides' pretrial memoranda, so there's no need to repeat everything. A focused opening helps the judge understand the key dispute, but it's not required, and many pro se petitioners skip it.

Your Case

You go first because you bear the burden of proof. You must prove that the IRS's determination is incorrect by a preponderance of the evidence—meaning it is more likely than not that the IRS got it wrong.

Introduce your exhibits one at a time. Identify each by number, describe what it is, and offer it into evidence. For example: "I'd like to offer Exhibit 1-P, which is my bank statement from March 2022 showing the deposit the IRS treated as income was a transfer from my savings account."

Then testify about what your documents show and why they matter. You don't need to follow a formal question-and-answer format—in S-cases, the judge may simply ask you to explain your side, almost like a conversation. In regular cases, you present your own testimony by narrating your evidence or, if you prefer, preparing questions to ask yourself aloud and then answering them. Either way, the goal is the same: walk the judge through your documents and explain what they prove.

Your testimony is evidence, but unsupported testimony—claims without documents to back them up—generally carries little weight with the judge.

Cross-Examination

After you testify, the IRS attorney may cross-examine you. Cross-examination focuses on gaps in your documentation, inconsistencies in your testimony, and any facts favorable to the IRS's position.

Answer truthfully and directly. If you don't know the answer to a question, say so—don't guess. If a question is confusing, ask the attorney to rephrase it. The judge may intervene if questions are unclear or inappropriate. After cross-examination, you may request an opportunity to clarify your answers.

The Judge's Questions

Tax Court judges actively question witnesses throughout the trial. This is normal and expected. The judge isn't trying to trap you—the judge is trying to understand the facts. If the judge asks you a question, answer it the same way you'd answer any other: truthfully and directly.

Because this is a bench trial, the judge who asks these questions is the same person who will write the opinion. The questions often signal what the judge considers important, which can actually help you understand which issues matter most.

The IRS's Case

After you rest your case, the IRS presents its evidence. In many S-case trials, the IRS relies primarily on the stipulated facts and the cross-examination of your witnesses. The IRS attorney may not call any witnesses at all.

If the IRS does call witnesses, you have the right to cross-examine them. Focus your questions on facts that support your position. Don't argue with the witness—ask questions.

When you have no more evidence or testimony to offer, tell the judge: "I rest my case." This signals that your presentation is complete. The IRS attorney will do the same after finishing the government's case.

Evidence and Objections at Trial

How To Introduce an Exhibit

When it's your turn to present evidence, the process is straightforward:

1. Identify the exhibit by its number (e.g., "Exhibit 3-P")
2. Describe what it is ("This is the receipt from ABC Company dated June 15, 2022")
3. Offer it into evidence ("I offer Exhibit 3-P into evidence")

The judge asks the IRS attorney if there are any objections. If there are none, the exhibit is admitted. If there's an objection, the judge rules on it.

Evidence Rules: S-Cases vs. Regular Cases

The rules governing evidence differ depending on your case type:

Small (S) cases: Under IRC § 7453 and Rule 174(b), the Federal Rules of Evidence do not apply. The judge has broad discretion to consider "any evidence deemed by the Court to have probative value." This means the technical evidence rules are relaxed—the judge focuses on whether the evidence is relevant and reliable.

Regular cases: The Federal Rules of Evidence apply in full under IRC § 7453 and Rule 143. Common objections include hearsay (an out-of-court statement offered for its truth), lack of foundation (no testimony establishing what the document is), and relevance.

Both case types: Copies are admissible to the same extent as originals under Rule 143(e). Documents you previously gave to the IRS during the audit are not part of the trial record unless you formally introduce them as exhibits or through the stipulation of facts (the written agreement on facts both sides accept as true).

Late-discovered evidence: If you find a crucial document after the pretrial exchange deadline, bring it to trial anyway—but tell the IRS attorney and the judge before the trial begins. The judge may allow it, exclude it, or grant a continuance. Documents not previously exchanged per the Standing Pretrial Order may be excluded, so exchange evidence early whenever possible.

If the IRS objects to one of your exhibits, the judge rules immediately. Sustained means the exhibit is excluded—the judge won't consider it. Overruled means the exhibit is admitted. Don't take objections personally. They're a routine part of the process.

You can object to the IRS's evidence too. If you believe something the IRS is offering is irrelevant or unreliable, say "I object" and briefly explain why. The judge will rule. In S-cases, formal objections are less common because the judge controls the evidence process, but you always have the right to raise concerns.

The practical advice: focus on having the right documents rather than worrying about evidence rules. If your evidence is relevant, organized, and authenticated by your testimony, it will usually be admitted—especially in S-cases. For a detailed guide on what evidence you need and how to organize it, see How To Prepare Your Evidence for Tax Court.

After Both Sides Rest

Closing Statements

After both sides have presented their evidence, the judge may invite closing statements. These are optional. If you choose to make one, briefly summarize why your evidence supports your position. Don't repeat your testimony. Focus on the key documents and the key facts that show the IRS got it wrong.

What Happens Next: Bench Opinions vs. Post-Trial Briefs

What happens after both sides rest depends on your case type and the complexity of the issues.

Bench opinions. In some cases—particularly S-cases—the judge may announce a decision from the bench that same day. Under Rule 152, the judge can orally state findings of fact and the legal basis for the decision. The oral opinion is recorded in the transcript. Bench opinions are nonprecedential—they cannot be cited as authority in other cases, except for purposes of law of the case, res judicata, or collateral estoppel (the decision is still binding on you and the IRS for the tax years at issue).

Post-trial briefs. In regular cases, the judge almost always orders post-trial briefs—written arguments submitted after trial. These are significant documents. Under Rule 151, deadlines are:

• Opening briefs: due within 75 days after the trial concludes
• Answering briefs: due within 45 days after the opening brief deadline
• Reply briefs (if the judge orders sequential rather than simultaneous briefing): due within 30 days after the answering brief deadline

Briefs must include proposed findings of fact with references to the trial transcript and exhibits, a statement of the legal issues, and your legal argument. They are one of the most challenging parts of the process for pro se petitioners.

S-case briefs. Under Rule 174(c), briefs are not required in small cases unless the Court directs otherwise. If the judge doesn't issue a bench opinion and doesn't order briefs, the judge takes the case under advisement and issues a written opinion later.

If you're in a regular case and the judge orders post-trial briefs, strongly consider getting help. A Low Income Taxpayer Clinic can assist with brief writing if your income is below 250% of the poverty line and your dispute is $50,000 or less. Calendar call volunteer programs may also be able to connect you with attorneys willing to help with briefs.

The Decision

How Long It Takes

There is no fixed deadline for the Court to issue its decision. IRC § 7459 requires decisions to be made "as quickly as practicable," but in practice, timelines vary. If the judge issued a bench opinion, you already have your answer.

For written opinions, the judge returns to Washington to review the trial transcript and exhibits before writing the opinion. Simple cases may take weeks. Complex regular cases can take many months or longer.

Opinions are posted on ustaxcourt.gov daily after 3:30 p.m. Eastern. (Tax Court: After Trial)

Types of Opinions

• Bench opinions are announced orally at the trial session. They are nonprecedential but binding on the parties.
• Summary opinions are written decisions issued only in S cases. They do not set precedent and cannot be appealed.
• Memorandum opinions address regular cases involving routine legal issues. They are citable as authority and can be appealed.
• Tax Court opinions address regular cases involving significant legal principles. They carry full precedential value, are published in the Tax Court Reports, and can be appealed.

The decision specifies the deficiency (or overpayment) for each tax year and any penalties. After the opinion is issued, the parties have 90 days under Rule 155 to compute the exact dollar amounts consistent with the Court's findings.

After the Decision

S-Case Finality

If you elected small case procedures, the decision is final. Under IRC § 7463(b), a small case decision "shall not be reviewed in any other court and shall not be treated as a precedent for any other case." There is no appeal. This is the trade-off for the simpler, more informal procedure.

You can file a motion for reconsideration within 30 days of the decision's entry if you believe the Court made a clear error. But the Court grants these motions only in exceptional circumstances. (Tax Court: After Trial)

Regular Case Finality and Appeal Rights

A regular case decision becomes final 90 days after entry if no appeal is filed (IRC § 7481).

During those 90 days, either party can appeal to the U.S. Court of Appeals for the circuit where the petitioner lived at the time of filing (IRC § 7483). If one party appeals, the other has 120 days from the decision's entry to cross-appeal. Appeals are limited to legal errors—the appellate court generally defers to the Tax Court's factual findings. Filing an appeal typically costs $600-$605. (Tax Court: After Trial)

Pro se appeals are difficult. The appellate process requires written briefs that address complex procedural and legal standards. If you're considering an appeal, consult with a tax attorney or Low Income Taxpayer Clinic first.

What Happens After Finality

Once the decision becomes final, the IRS assesses the deficiency and issues a notice and demand for payment. Interest continues to accrue until you pay in full under IRC § 6601. The collection protection you had while the case was pending ends when the decision becomes final.

If you owe a balance, your payment options include full payment, an installment agreement, or an offer in compromise. For a detailed guide to these options, see How To Resolve Your IRS Tax Debt.

Common Mistakes at Trial

Not showing up. This is the worst mistake you can make. Under Rule 149 and Rule 123, the Court can dismiss your case for failure to prosecute, and the IRS's entire determination—tax, penalties, and all—stands as if you never challenged it.

Testifying without documents. Your testimony is evidence, but unsupported testimony carries little weight. If you claim you paid a deductible expense, bring the receipt, bank statement, or cancelled check that proves it. "I know I paid it" is not enough.

Arguing the law instead of presenting facts. The judge knows the law. Your job is to present the facts—the documents and testimony—that prove your case. Don't lecture the judge about what the tax code says. Instead, show the judge the evidence that proves the IRS's determination is wrong.

Getting emotional or combative. Tax disputes are stressful, and it's natural to feel frustrated. But losing your composure in front of the judge undermines your credibility. Stay calm, answer questions directly, and let your evidence speak for itself.

Not answering questions directly. When the judge or the IRS attorney asks a question, answer it. Don't evade, don't give a speech, and don't argue. If the answer is unfavorable, that's okay—your credibility depends on being truthful, not on having a perfect answer for everything.

Raising frivolous arguments. Under IRC § 6673, the Tax Court can impose a penalty of up to $25,000 if your position is frivolous or groundless, if you maintained the proceeding primarily for delay, or if you unreasonably failed to pursue available administrative remedies. Arguments that the tax code is unconstitutional, that wages aren't income, or that filing is voluntary are examples of positions the Court considers frivolous. Don't go there.

Resources

• Tax Court Guidance: Before Trial—the Court's official pre-trial guide
• Tax Court Guidance: During Trial—what to expect on trial day
• Tax Court Guidance: After Trial—post-trial procedures, opinions, and appeals
• Tax Court: Places of Trial—trial session cities
• Tax Court: Clinics & Pro Bono Programs—free help at trial sessions
• Tax Court Rule 143—Evidence
• Tax Court Rule 149—Failure To Appear or To Adduce Evidence
• Tax Court Rule 151—Briefs
• Tax Court Rule 152—Oral Findings of Fact or Opinion
• Tax Court Rule 174—Trial (Small Tax Cases)
• IRC § 6673—Sanctions for Frivolous Positions
• IRC § 7453—Rules of Evidence in Tax Court
• IRC § 7459—Decisions of the Tax Court
• IRC § 7463—Small Tax Case Procedures
• IRC § 7481—Finality of Tax Court Decisions
• IRC § 7483—Notice of Appeal
• DAWSON Portal—monitor your case and file documents
• IRS LITC Directory—find free legal help
• How To Prepare Your Evidence for Tax Court—what evidence you need and how to organize it
• How To Settle Your Tax Court Case—evaluating settlement offers and when to say no
• What Happens After You File Your Tax Court Petition—the full post-filing timeline
• Small Case or Regular Case: Which Should You Choose?—procedural differences that matter at trial
• How To Find and Use a Low Income Taxpayer Clinic—free representation for qualifying taxpayers
• How To Request IRS Penalty Abatement—penalty defenses relevant at trial
• How IRC 6213 Protects You While Your Tax Court Case Is Pending—collection protection during your case

This article is for informational purposes only and does not constitute legal or tax advice. For advice specific to your situation, consult a qualified tax professional or attorney.