If a taxpayer has little cash and a very technical tax case that she feels very strongly that the tax rules are "on her side," she should prefer to have her case tried in the U.S. Tax Court.

Question

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The U.S. Tax Court is designed to be more accessible and less costly for taxpayers with technical tax issues. Additionally, the judges in the Tax Court have specialized knowledge in tax law and are more likely to rule in favor of the taxpayer if the tax rules support their case. Therefore, if a taxpayer has little cash and a complex tax case, they should prefer to have their case tried in the U.S. Tax Court.

If a Taxpayer Has Little Cash and a Very Technical