After being postponed last month, a hearing in federal court on Microsoft’s battle with the Internal Revenue Service is set to take place Tuesday.

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Microsoft and the Internal Revenue Service (IRS) are set to take to open court this week after a monthlong delay to argue over a longtime tax dispute.

At issue at the hearing, scheduled for Tuesday in U.S. District Court in Seattle, is whether some of the methods the tax agency used in its nine-year audit of the software giant are worthy of further investigation.

While the hearing focuses on a narrow issue, the underlying case is significant because it is among the biggest examples of the IRS’ effort to examine whether large companies violated tax law in deals that shifted profits to lower-tax jurisdictions overseas.

The IRS has been looking at Microsoft’s 2004 to 2006 tax years since 2007, interviewing dozens of Microsoft employees and reviewing thousands of documents in that span.

The IRS says its investigation has focused on whether the Redmond company improperly shifted software code worth billions of dollars offshore in a way that illegally evaded its U.S. tax bill.

In December, the IRS sued Microsoft and a slate of former and current executives to force the company to turn over more documents and testimony. Microsoft objected to the requests, setting the stage for months of legal wrangling before Tuesday’s hearing.

U.S. District Judge Ricardo Martinez granted Microsoft’s request for a hearing to determine whether the IRS’ hiring of outside law firm Quinn Emanuel Urquhart & Sullivan, and a regulation that paved the way for the contract, warrant further investigation. The hearing was originally scheduled for last month before both parties asked for a postponement.

The IRS in May 2014 hired Quinn Emanuel, a Los Angeles business-litigation law firm, to provide services related to the audit. Microsoft contends that the government’s use of Quinn Emanuel was an improper delegation of a government function. The government says the hiring and its conduct of the audit was within its powers.

Microsoft and the government have both indicated their lawyers plan to questions Eli Hoory, a senior tax adviser with an IRS unit charged with investigating how large businesses transfer property among international subsidiaries.

Microsoft also said it may ask for testimony from a trio of its lawyers on the case, including Daniel Rosen, a former IRS tax attorney who left government work for a private firm last year.

The lawyer doing the questioning for Microsoft will be Philip Beck. The Justice Department brought Beck on as its lead trial lawyer in the waning months of the government’s landmark antitrust case against Microsoft in 2001.

Previously, Beck was a member of the George W. Bush legal team that challenged the Florida presidential-election recounts in state courts, the dispute that ultimately decided the outcome of the 2000 presidential election after it reached the U.S. Supreme Court.