Tax Dictionary – U.S. Tax Court
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
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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.
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