Trial and court proceedings in U.S. tax matters refer to the formal legal process used to resolve disputes between taxpayers and the IRS. This generally happens when administrative remedies have been exhausted. If an issue cannot be settled during an IRS audit or through the appeals process, taxpayers may take the matter to court.

Let’s understand some of the key nuances involved in a trial and court proceedings in the next section. First, let’s understand the different stages of proceedings involved in resolving an international tax dispute in the United States.