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If you fight the IRS in their forum they have no pressure to settle. But, if you go to Tax Court, you can fully present your case & have a judge to arbitrate your claims. Plus, it is often less expensive because the issues are set by the Notice of Deficiency. However, you still must arrange & present your evidence so the judge can read it. The TaxHelp program shows you how to prepare your case to win! You can always call us for extra guidance!