Doing Your Homework: Witnesses in the U.S. Tax Court

Jeffrey Glassman and Denise Mudigere co-authored this bylined article on best practices to prepare witnesses for their appearance in US Tax Court. “Witnesses are arguably the most critical element of a tax controversy,” the authors wrote, emphasizing that “Select­ing appropriate witnesses and preparing them accordingly very early in the Tax Court process can pay big dividends for taxpayers and their counsel.”