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Tax Blog

U.S Tax Court Intervenor

The United States Tax Court is established as a court of record under Article I of the Constitution by section 7441 of the Internal Revenue Code. The Tax Court’s jurisdiction is generally prescribed by Internal Revenue Code section 7442, but specific grants of jurisdiction are interspersed throughout the Code. The procedure under which the court operates is prescribed in sections 7451 through 7465. Pursuant to its statutory authority in section 7453, the court has promulgated Rules of Practice and Procedure under which it operates. Except in proceedings conducted under sections 7436(c) and 7463, the rules of evidence applicable in the Tax Court are the rules of evidence applicable in trials without a jury in the United States District Court for the District of Columbia. Section 7453. The specific Internal Revenue Code provisions conferring Tax Court jurisdiction are discussed in subsequent text.

US Tax Court Jurisdiction

The Tax Court has jurisdiction to re-determine whether deficiencies determined by the Commissioner are correct. The provisions of sections 6211 through 6216 relate to deficiency proceedings.

Other jurisdictional grants by Congress to the Tax Court are listed below (and described at CCDM through CCDM

  1. Claims for relief from joint and several liability (section 6015(e))
  2. Review of final partnership administrative adjustments (section 6226)
  3. Review where an administrative adjustment request is not allowed in full (section 6228)
  4. Review of partnership adjustments of a large partnership (section 6247)
  5. Review where an administrative adjustment request is not allowed in full for a large partnership (section 6252)
  6. Redetermination of interest on deficiencies or overpayments determined by the Tax Court (section 7481(c))
  7. Interest abatement claims (section 6404(i))
  8. Actions for administrative costs (section 7430(f)(2))
  9. 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 (section 6512(b)(2))
  10. Modification of final decision in an estate tax case to reflect interest paid pursuant to section 6166 (section 7481(d))
  11. Review of the reasonableness and appropriateness of a jeopardy assessment where taxpayer has petitioned the Tax Court to redetermine a deficiency (section 7429(b)(2)(B))
  12. Review of sale by the Service of seized property pending decision by the Tax Court in a deficiency proceeding (section 6863(b)(3)(C))
  13. Review of collection due process cases (sections 6320 & 6330)
  14. Disclosure actions (section 6110(f)(3))
  15. Review of Whistleblower Office determinations (section 7623(b)(4))