What is the U.S. Tax Court?
The U.S. Tax Court consists of 19 judges appointed by the President and confirmed by the Congress. The Court primarily hears disputes between the Internal Revenue Service and taxpayers.
What is the Tax Court Process?
If the dispute between the IRS and a taxpayer cannot be resolved, the IRS issues a notice of deficiency for the amount of tax and penalties owed by the taxpayer. After the notice of deficiency has been issued by the IRS, the taxpayer has 90 days to appeal.
The taxpayer sues the "Commissioner of Internal Revenue;" the taxpayer is the petitioner and the U.S. is the respondent.
Small tax cases are handled more informally and are usually handled quickly. They are not subject to appeal.
For more information about how the U.S. Tax Court works, read my interview with Scott Estill, former IRS attorney who is currently an attorney specializing in tax cases.
