the Record -- All the material which formed a part of the Tax Court case. This includes the Transcript of testimony, the evidence and anything that may be used to make your argument to the tax Court.
Brief -- A written document stating your position and arguments in the case. Will be submitted to the court after trial in accordance with the dates and any other requirements set forth by the tax court. Both the petitioner and respondent will submit briefs to the tax court. After the initial briefs are submitted, the tax court will schedule filing of reply briefs, in which each party may answer the arguments set forth in the opening briefs.
In most cases, the Tax Court will not issue a decision on a matter right away. Instead, the Court will require the parties to submit written briefs setting forth their arguments in the case and this will take place over a period several months. In most cases there will be opening and reply briefs submitted to the Court. When these have been received, the Tax Court will begin its consideration of the case. Once the Court has decided on whose arguments are correct, they will issue an Opinion and provide it to the parties.