Tax Dictionary – 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 from H&R Block

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 H&R Block Tax Audit & Tax Notice Services or make an appointment for a free consultation.

Related Topics

Related Resources

IRS Letter 105C – We Couldn’t Allow Your Claim

Learn more about letter 105C and how to handle an IRS 105C letter with help from the tax experts at H&R Block.

Tax Dictionary – Worker Classification

Need help determining worker classification? Read the IRS definition and get more insight from the tax experts at H&R Block.

How to Research Your IRS Account

Requesting your tax transcripts is the best way to research your IRS tax account. You can also authorize your tax pro to communicate with the IRS for you.

Tax Dictionary – Unfiled Back Tax Returns

Get the facts from H&R Block about back tax returns. Learn the consequences of unfiled returns, how far back you need to file, and how to file with the IRS.