The United States Tax Court was established by Congress under Article I of the U.S. Constitution.
Upon a determination of a tax deficiency by the Commissioner of Internal Revenue, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.
Jurisdiction of the Tax Court
The Court has the authority to redetermine transferee liability. It can make certain types of declaratory judgments, adjust partnership items, and order abatement of interest. Awarding administrative and litigation costs, redetermining worker classification, determining relief from joint and several liability on a joint return, reviewing certain collection actions, and reviewing awards to whistleblowers that provide information to the Commissioner of Internal Revenue on or after December 20, 2006, are all also within the Court’s jurisdiction.
[Last updated in June of 2024 by the Wex Definitions Team]
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