Tax disputes with the IRS typically begin as private correspondence, but once they reach the Tax Court, the record is open. An Above the Law piece, “From IRS Audit To Internet Headlines: The Public Reality Of Tax Court,” underscores that these proceedings are not sealed and that the details can be picked up by the media.
The article notes that what happens in tax court does not stay there. An ordinary audit dispute can become an internet sensation, with personal financial information and legal arguments spread across headlines. This cuts against the common assumption that tax matters are confidential.
For taxpayers, the implication is that the cost of litigating may include public exposure. The piece suggests that the public nature of tax court carries real reputational risk, making the decision to fight the IRS one that extends beyond the courtroom.