If you are running short of time, here are some basic principles to keep in mind...

• Make sure to carefully read the documents in your case

• Be on time for any scheduled court date

• Thoroughly understand the IRS's contentions and adjustments

• Research the law pertaining to your case -- seek help if needed

• Be prepared with the documents and witnesses needed to support your arguments

• Listen carefully to the Tax Court judge's concerns and fully respond to them

• Behave respectfully to judge, witnesses, courtroom personnel and IRS attorney

• Speak slowly, clearly and audibly

• Dress with respect for the court

• Turn off your cell phone