Building the case before court: Key questions in tax controversy

The conversation explores the often-overlooked administrative stages of tax controversy and why decisions made long before a taxpayer reaches court can significantly impact a case’s outcome. Using California and New York as examples, the group highlights how procedural rules vary by jurisdiction and what those differences mean for taxpayers evaluating litigation strategy.

The discussion covers:

• Key considerations during administrative tax appeals and controversy proceedings;
• How administrative records, discovery rules, and evidentiary requirements can affect a case;
• Differences between California and New York tax controversy procedures;
• The role of standards of review in shaping litigation strategy; and
• Why taxpayers must carefully preserve issues and exhaust administrative remedies before seeking judicial review.