Guidance for Petitioners: Things That Occur After Trial

The Judge may direct the filing of posttrial briefs or may permit the parties to make oral argument or file memoranda or statements of legal authority. A brief is a legal document in which a party presents proposed findings of fact and legal arguments. At the end of the trial, the Judge will tell you what will be required.

When will the Judge decide my case? (When will I find out whether I’ve won or lost my case?)

There is no fixed time within which a Judge will decide your case. The Judge might issue an oral opinion (called a Bench Opinion) during the trial session. If a Bench Opinion is not issued, the Judge will return to Washington, D.C., to review the testimony and exhibits in the case and issue an opinion as quickly as practicable.

Yes. The different kinds of opinions are set forth below.

A. Bench Opinion - As described above, the Judge may issue a Bench Opinion in a regular or S case during the trial session. In this situation, the Judge orally states the opinion in court during the trial session. The Tax Court will send you a copy of the transcript reflecting the Judge's opinion within a few weeks after the trial. A Bench Opinion cannot be relied on as precedent. All bench opinions delivered after March 1, 2008, are electronically viewable through the Tax Court's Docket Inquiry system.

B. Summary Opinion - A Summary Opinion is issued in an S case. A Summary Opinion cannot be relied on as precedent, and the decision cannot be appealed.

C. Tax Court Opinion or Memorandum Opinion - The Chief Judge decides whether an opinion in a regular case will be issued as a Memorandum Opinion or as a Tax Court Opinion.

Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memorandum Opinion addresses cases where the law is settled or factually driven. A Memorandum Opinion can be cited as legal authority, and the decision can be appealed. A Memorandum Opinion is cited as [Name of Petitioner] v. Commissioner, T.C. Memo. [year issued - #].