What is United States Tax Court?
In short
The United States Tax Court is a federal court where taxpayers can dispute a proposed deficiency without paying the tax first. It hears cases without a jury.
Key takeaways
- The petition is generally due within 90 days of the statutory notice of deficiency.
- Under the small case procedure, for smaller disputes, decisions are quicker but can't be appealed and aren't precedent.
- Taxpayers who want a jury must pay the tax and sue for a refund in a district court.
Where it's tested
REG: Internal Revenue Service (IRS) Procedures & Appeals — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
After receiving a statutory notice of deficiency (90-day letter), the taxpayer has how long to petition the Tax Court?