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Agency U.S. Tax Court
Hierarchy Judiciary.
Docs News Releases; Legal Opinions
URL http://www.ustaxcourt.gov/
Notes Congress created the Tax Court to provide a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. The jurisdiction of the Tax Court includes the authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, innocent spouse relief, and review of certain collection actions.