Interesting statistics

[Demosthenes]

I was looking through the recent Taxpayer Advocate analysis of court cases between 6/1/2007 and 5/31/2008. Here are some tidbits. I've highlighted some of the stuff that pertains, at least in part, to tax deniers.

61% of the cases analyzed on the top ten litigated issues list were pro se
17% of the taxpayers won their case (in whole or in part) if they had a lawyer
12% pro se taxpayers won (in whole of in part)

The Top Ten Issues:

1. Gross income. Disputes over whether certain payments must be included in gross income
Out of 205 cases, taxpayers won 18. The most common issue was taxation of damage awards.

2. Appeals from collection due process (CDP) hearings.
Out of 179 cases, taxpayers won 18.

3. Summons enforcement.
Out of 146 cases, only three taxpayers won.

4. Deductibility of trade or business expenses.
Out of 116 cases, six taxpayers won in full, and 35 taxpayers won in part.

5. Accuracy-related penalty under IRC § 6662(b)(1) and (2).
Out of 87 cases, taxpayers won partially or fully in 25 cases.

6. Civil damages for certain unauthorized collection actions by the IRS.
Out of 78 decisions, taxpayers prevailed in six cases, and three resulted in split decisions.

7. Penalty for failure to file.
Out of 66 cases, no taxpayer prevailed, although eight cases resulted in split decisions.

8. Relief from joint and several liability.
Out of 50 opinions, taxpayers prevailed, in whole or in part, in 12.

9. Frivolous issues penalty.
Out of 38 cases reviewed, 26 resulted in a penalty, and 12 resulted in a warning.

10. Family status issues.
Out of 34 cases, taxpayers won two.

[The Observer]

Taxpayer wins? How in earth could there be any taxpayer wins, especially in Tax Court? All of those judges have been carefully vetted, bought and paid for - they are supposed to be ruling in favor of the IRS, not handing wins here and there to taxpayers, especially pro se taxpayers.

All I can say is that they don't make conspiracies like they used to.

[webhick]

Taxpayer wins? How in earth could there be any taxpayer wins, especially in Tax Court? All of those judges have been carefully vetted, bought and paid for - they are supposed to be ruling in favor of the IRS, not handing wins here and there to taxpayers, especially pro se taxpayers.

All I can say is that they don't make conspiracies like they used to.

This is what happens when the bribe money distribution runs late.

[ErsatzAnatchist]

17% of the taxpayers won their case (in whole or in part) if they had a lawyer
12% pro se taxpayers won (in whole of in part)

I wonder if the difference between the win rate between pro se and attorney represented cases is due to the added value of an attorney's skills or due to the fact that a pro se is more likely to pursue a case that is a complete loser?

In other words, cab the addition of an attorney turn a losing case into a winning case?

[RyanMcC]

In other words, can the addition of an attorney turn a losing case into a winning case?

O.J.

[The Observer]

In other words, can the addition of an attorney turn a losing case into a winning case?

O.J.

Not really, since his last trial had an attorney and he still lost.

In order for your answer to be relevant, perhaps the question should read:

In other words, can playing the race card off the bottom of the deck turn a losing case into a winning case?