Tax Court Law and Legal Definition

Tax Court is a federal court of record established by Congress under Article I of the Constitution of the United States. 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, relief from joint and several liability on a joint return, and review of certain collection actions.

Tax court hears taxpayers' appeals from decisions of the Internal Revenue Service and does not require payment of the amount claimed by the IRS before hearing the case.Although the Court is physically located in Washington, D.C., the judges travel nationwide to conduct trials in various designated cities. Tax court decisions may be appealed to the Federal District Court of Appeals.