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"Article I" Courts - Tax Law

U.S. Tax Court

Resources in this category:
   U.S. Tax Court
According to the Court's web site, "[t]he 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, relief from joint and several liability on a joint return, and review of certain collection actions."
   U.S. Tax Court Faqs (U.S. Tax Court)
   U.S. Tax Court Forms (U.S. Tax Court)
   U.S. Tax Court Opinions Search (U.S. Tax Court)
"TC and Memorandum Opinions starting 09/25/95; Summary Opinions starting 01/01/01".

Search by Date (by specific date, by month, or by year), by keyword in case name field (essentially party name search), by judge, by opinion type, and by searching the full text. Order results by case name or release date.

   U.S. Tax Court Rules of Practice and Procedure (U.S. Tax Court)

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