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 a specialized court that deals exclusively with tax cases. Taxpayers who have limited financial resources can represent themselves in Tax Court without needing to pay for a lawyer. Furthermore, the Tax Court provides a more informal setting compared to other courts, which can be beneficial for taxpayers who want to present their case in a sympathetic light. Finally, the U.S. Tax Court has a reputation for being sympathetic to taxpayers, which may result in a more favorable outcome for the taxpayer.

If a Taxpayer Has Little Cash and a Very Technical