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 Notice CP10 – Changes to Your Form 1040

Learn more about notice CP10, why you received it, and how to handle an IRS CP10 notice with help from the tax experts at H&R Block.

Tax Dictionary – Revenue Officer

Get the IRS definition of revenue officer and more insight from H&R Block about these agents who collect back taxes and pursue past-due tax returns.

Tax Dictionary – Audit Adjustments

At the end of an audit, the IRS will provide a report showing audit adjustments. Read the IRS definition and get more insight from the experts at H&R Block.

IRS Notice LT26 – The IRS Still Hasn’t Received Your Tax Return

Learn more about notice LT26, why you received it, and how to handle an IRS LT26 notice with help from the tax experts at H&R Block.