Final answer:
It is true that a taxpayer with a technical tax case and little cash should prefer the U.S. Tax Court for its specialized focus on tax law and because it does not require payment before disputing IRS determinations.
Step-by-step explanation:
When a taxpayer faces a complex tax case with limited financial resources and believes that the tax law is on their side, it is true that they should prefer to have their case tried in the U.S. Tax Court. One of the unique features of the Tax Court is that taxpayers can dispute IRS determinations before paying the disputed amount, which is particularly helpful for those with limited cash. Moreover, the U.S. Tax Court specializes in these types of cases, meaning the judges are well-versed in complex tax law and offer a venue that is well-suited to analyzing the technical aspects of such a case.
Tax Court judges are experts in tax law, which can provide the taxpayer with a more specialized audience for their argument compared to other courts. It's also important to note that decisions in the Tax Court can be appealed to the United States Courts of Appeals. While the likelihood of being audited may have decreased, once a dispute arises, taxpayers have the ability to challenge IRS decisions in the Tax Court without the burden of upfront payment, making it an accessible judicial forum for tax-related disputes.