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Tax Court

What is 'Tax Court'

A specialized court of law that hears and adjudicates tax-related disputes and issues. The tax court in the United States is a federal court established by Congress to provide a judicial forum where an entity could contest a tax deficiency determined by the Internal Revenue Service before paying the disputed amount. The Tax Court of Canada, a superior court established in 1983 that is independent of the Canada Revenue Agency and other departments of the Canadian government, hears tax-related cases in Canada.

Explaining 'Tax Court'

Tax courts have the authority to provide rulings on a wide range of taxation subjects. The U.S. Tax Court hears cases relating to income, estate and gift tax; it also rules on tax disputes ranging from notices of deficiency and worker classification to reviews of collection actions. Most of the cases heard by the Tax Court of Canada are in connection with income tax, goods and services tax and employment insurance.

The U.S. Tax Court is located in Washington and has 19 members who are appointed by the President. A Tax Court case commences with the filing of a petition, for which a $60 filing fee must be paid. The case is heard by a single judge, and taxpayers may be represented either by themselves or by legal practitioners admitted to the bar of the Tax Court.


Further Reading


On the Foundation of Tax Court [J]
en.cnki.com.cn [[J]' href='https:/api.miniature.io/pdf?url=en.cnki.com.cn%2FArticle_en%2FCJFDTotal-DDFX200703004.htm'>PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …

Do Attorneys Do Their Clients Justice-An Empirical Study of Lawyers' Effects on Tax Court Litigation OutcomesDo Attorneys Do Their Clients Justice-An Empirical Study of Lawyers' Effects on Tax Court Litigation Outcomes
heinonline.org [PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …

Tentative Plan on Structuring Organization System of Chinese Tax Judiciary <span style=[J]' src='/thumbnails/?img=http%3A%2F%2Fen.cnki.com.cn%2FArticle_en%2FCJFDTotal-GZCJ200806021.htm' />Tentative Plan on Structuring Organization System of Chinese Tax Judiciary [J]
en.cnki.com.cn [[J]' href='https:/api.miniature.io/pdf?url=en.cnki.com.cn%2FArticle_en%2FCJFDTotal-GZCJ200806021.htm'>PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …

On the Establishment of Tax Court in ChinaOn the Establishment of Tax Court in China
en.cnki.com.cn [PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …

The Tax Court and Profit RenegotiationThe Tax Court and Profit Renegotiation
www.journals.uchicago.edu [PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …

The odd couple: A common future for financial and tax accountingThe odd couple: A common future for financial and tax accounting
heinonline.org [PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …

Relationship of tax and financial accounting rules in Anglo-Saxon countriesRelationship of tax and financial accounting rules in Anglo-Saxon countries
www.sciencedirect.com [PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …

Child Care and Federal Tax PolicyChild Care and Federal Tax Policy
heinonline.org [PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …

Empirical investigation into the tax court assessment of the economic interest concept in natural resource taxationEmpirical investigation into the tax court assessment of the economic interest concept in natural resource taxation
www.osti.gov [PDF]
… of Law,Renmin University of China,Beijing 100872,China);On the Establishment of Tax Court in China … the Revenue Legislation——With Reference to Article 88 of the Law of Administration of Tax Collection[J];Journal of Shanghai University of Finance and Economics;2008-03 …



Q&A About Tax Court


Who can represent themselves in a case before the U.S Tax Court?

Individuals may represent themselves or be represented by legal practitioners admitted to the bar of the Tax Court.

What does it cost to file a petition with the U.S Tax Court?

A 6 filing fee must be paid when filing a petition with this court..

How long does it take for cases to be heard before this court?

Cases are heard by a single judge who has discretion over how long each case will take to hear..

Where is the U.S. Tax Court located?

Washington, D.C.

Are there any differences between these two types of courts ?

There are some differences between these two types of courts

What is the tax court?

The tax court is a specialized court of law that hears and adjudicates tax-related disputes and issues.

Can taxpayers appeal decisions made by this court?

Yes, they can appeal decisions made by this court..

Are there any other courts like this one in Canada ?

Yes, there is another similar Canadian tax court called "Tax Court of Canada" which was established in 1983 as an independent superior tribunal separate from Canada Revenue Agency (CRA) and all other departments of government . This Canadian tax tribunal hears cases relating to income taxes, goods and services taxes (GST), excise taxes, payroll deductions, import duties and employment insurance premiums . The main difference between these two courts is that while US tax courts have jurisdiction over federal income taxes only , Canadian tax courts have jurisdiction over both federal and provincial/territorial income taxes .

How many judges are on the U.S. Tax Court?

19 members are appointed by the President to serve on this court.

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