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.

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