Settlement Days program allows unrepresented taxpayers to settle their cases virtually and reach finality.
Virtual Settlement Days is a coordinated effort to resolve Tax Court cases by giving taxpayers not represented by counsel the opportunity to receive free tax advice and possible tax representation from Low Income Tax Clinics (LITCs) or other pro bono organizations. Taxpayers can discuss their Tax Court case and federal tax issues with members of the IRS Office of Chief Counsel, Appeals and Collections.
The program is geared to help unrepresented taxpayers receive free assistance in discussing potential fair settlement of their tax disputes in an informal setting without the need for further litigation or a trial in Tax Court.
The Tax Court canceled scheduled trial sessions in a series of orders issued on March 11, 13 and 23, 2020. The Tax Court Orders state that it is expected that parties continue to work together to exchange information and address pending issues.
Chief Counsel has scheduled Virtual Settlement Days events for May 2020 for cases docketed on the Detroit and Atlanta Tax Court trail sessions.
Other Virtual Settlement Day events will be scheduled in the future.
Appeals continues to work cases, including use of virtual conferences.