Learn through thousands of pages of content, newsletters and forums
Share by commenting on and rating content, answering questions in the forums, and writing
Gain insight into other disciplines in the field
Connect – Interact – Grow
Opt-in to Include your profile in our searchable national directory. By default, your identity is protected
…Market yourself to a growing industry
Define: U.S. Tax Court
The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount. The Tax Court’s jurisdiction also includes the authority to redetermine transferee liability, make certain types of declaratory judgments, adjust partnership items, order abatement of interest, award administrative and litigation costs, redetermine worker classification, determine relief from joint and several liability on a joint return, review certain collection actions, and review awards to whistleblowers who provide information to the Commissioner of Internal Revenue on or after December 20, 2006.