|
UNITED STATES TAX
COURT - Rules of Practice and Procedure
The U.S. Tax
Court is a Federal court of record established by Congress under
Article I of the Constitution of the United States. Congress created the
Tax Court to provide a judicial forum in which affected persons could
dispute tax deficiencies determined by the Commissioner of Internal
Revenue prior to payment of the disputed amounts. The jurisdiction of
the Tax Court includes the authority to hear tax disputes concerning
notices of deficiency, notices of transferee liability, certain types of
declaratory judgment, readjustment and adjustment of partnership items,
review of the failure to abate interest, administrative costs, worker
classification, innocent spouse relief, and review of certain collection
actions.
The Tax Court is
composed of 19 presidentially appointed members. Trial sessions are
conducted and other work of the Court is performed by those judges, by
senior judges serving on recall, and by special trial judges. All of the
judges have expertise in the tax laws and apply that expertise in a
manner to ensure that taxpayers are assessed only what they owe, and no
more. The Tax Court is located at 400 Second Street, N.W., Washington,
D.C. 20217. Although the Court is physically located in Washington, the
judges travel nationwide to conduct trials in various designated cities.
Trials are conducted before one judge, without a jury, and taxpayers are
permitted to represent themselves if they desire. Taxpayers may be
represented by practitioners admitted to the bar of the Tax Court. A
case in the Tax Court is commenced by the filing of a petition. In
deficiency cases, the petition must be timely filed within 90 days (150
days if the notice of deficiency is mailed to a taxpayer outside the
United States) after the date of the mailing of the deficiency notice. A
$60 filing fee must be paid when the petition is filed. Once the
petition is filed, payment of the underlying tax ordinarily is postponed
until the case has been decided.
In deficiency
disputes involving $50,000 or less for each year involved, taxpayers may
elect to have their case conducted under the Court's simplified small
tax case procedure. Trials in small tax cases generally are less formal
and result in a speedier disposition. However, decisions entered
pursuant to small tax case procedures are not appealable.
Cases are
calendared for trial as soon as practicable (on a first in/ first out
basis) after the case becomes at issue. When a case is calendared, the
parties are notified by the Court of the date, time, and place of trial.
The vast majority
of cases are settled by mutual agreement without the necessity of a
trial. However, if a trial is conducted, in due course a report is
ordinarily issued by the presiding judge setting forth findings of fact
and an opinion. The case is then closed in accordance with the judge's
opinion by entry of a decision stating the amount of the deficiency or
overpayment, if any. (Source of above information is United
States Tax Court web site).
Above limited
information is intended for informational purposes only. If legal
advice or other expert assistance is required, the services of a
competent professional should be sought, and this general information
should not be relied upon without such professional assistance.
|
