Simple.
Most “tax court” cases begin in an audit. You are audited, the “agent” says you owe X amount for X reason. If you agree, you pay the amount due or you negotiate that amount down. This is done every day.
It is when you DON’T agree with the assessment, or you can’t negotiate a satisfactory settlement. THEN it becomes a “tax court” case.
All you have to do is say “I will not submit to the jurisdiction of the tax court. If you have a case, file it in Federal District court.” If they file against you in tax court anyway, one letter from an attorney (and you are a FOOL if you DON’T have an attorney by this point) and your case will be transferred to District Court.
This happened to my dad. The IRS said he owed $3K. My dad KNEW he didn’t. The IRS filed in tax court. His attorney sent the “challenge”. The case was immediately dropped.
The scariest thing to a goobermint bureaucrat is a citizen that a) knows his/her rights, and b) insists on them being observed and upheld.
THANK YOU!