U.S. Tax Court

U.S. Tax Court

IRS Definition

Tax Court is a court that has jurisdiction to re-determine whether deficiencies determined by the IRS Commissioner are correct.

U.S. Tax Court has jurisdiction over:

• Claims for relief from joint and several liability.
• Review of final partnership administrative adjustments
• Review where an administrative adjustment request is not allowed in full.
• Review of partnership adjustments of a large partnership
• Review where an administrative adjustment request is not allowed in full for a large partnership.
• Redetermination of interest on deficiencies or overpayments determined by the Tax Court.
• Interest abatement claims
• Actions for administrative costs
• Enforcement of overpayment decision by the Tax Court if not refunded by the Service within 120 days after the decision of the court has become final.
• Modification of final decision in an estate tax case to reflect interest paid.
• Review of the reasonableness and appropriateness of a jeopardy assessment where taxpayer has petitioned the Tax Court to re-determine a deficiency.
• Review of sale by the Service of seized property pending decision by the Tax Court in a deficiency proceeding.
• Review of collection due process cases
• Disclosure actions

More Help

The U.S. Tax Court is a federal court established by Congress to settle disputes about federal income tax. The U.S. Tax Court is the only court where you can dispute taxes without paying them first. A statutory notice of deficiency triggers your right to petition the U.S. Tax Court.

To get expert help with a tax problem, learn more about Legacy Tax & Resolution Audit Representation Services or make an appointment for a free consultation.