But Steve, the evil gubmint always prevails in Tax Court!

[Thule]

And, you're saying, "Litigants with legitimate issues are more prone to quit?"

Most certainly not

Or, are you suggesting that litigants with legitimate issues settle in the lower courts?

I rather doubt that. Anyone with a legitimate issue (and for that matter, anyone who "thinks" they have a legitimate issue) is more prone to appeal any adverse decision in lower court.

Two things. First, if you have a legitimate issue, you will definetly have a greater chance of success than your average TP. You might not even have to go to court, as Nikki points out. Whereas the TP will rely on arguments that neither the IRS nor the courts will accept.

A sensible person who "thinks" he has a legitimate issue will take a look at the verdict, and figure out why he lost. Most humans are capable of admitting that they were wrong. Not so with TPs. The evidence of this behavior is found in pretty much every case mentioned on Quatloos.

[Anti-861]

btw, it would be nice if you quoted the entire case. I'll bet it will show how egregious the government acted.

Sorry, Steve. Try using the power the The Google.