When Can a Taxpayer Dismiss a Tax Court Case as Moot?



Andrew Roberson and Todd Welty wrote this bylined article on the complexities involved with taxpayer choice of a forum for challenging a potential tax liability after an audit. “Taxpayers faced with the prospect of litigation need to carefully consider in which forum they will litigate their case,” the authors wrote. “Once that decision is made, it may not be possible to dismiss the case and seek to refile in a more favorable forum.”