The
Tax Court is composed of 19
presidentially appointed members. Trial sessions are
conducted and other work of the Court is performed by those
judges, by senior
judges serving on recall, and by special
trial judges. All of the judges have expertise in the
tax laws and apply that expertise in a manner to ensure that
taxpayers are assessed only what they owe, and no more.
Although the Court is physically located in Washington,
D.C., the judges travel nationwide to conduct trials in
various designated cities.
The
Life Cycle of a Tax Court Case
A
case in the Tax Court is commenced by the filing of a
petition. The petition must be timely filed within the
allowable time. The Court cannot extend the time for filing
which is set by statute.
A
$60 filing fee must be paid when the petition is filed. Once
the petition is filed, payment of the underlying tax
ordinarily is postponed until the case has been decided.
In
certain tax disputes involving $50,000 or less, taxpayers
may elect to have their case conducted under the Court's
simplified small
tax case procedure. Trials in small tax cases generally
are less formal and result in a speedier disposition.
However, decisions entered pursuant to small tax case
procedures are not appealable.
Cases
are calendared for trial as soon as practicable (on a first
in/ first out basis) after the case becomes at issue. When a
case is calendared, the parties are notified by the Court of
the date, time, and place of trial. Trials are conducted
before one judge, without a jury, and taxpayers are
permitted to represent themselves if they desire. Taxpayers
may be represented by practitioners admitted to the bar of
the Tax Court.
The
vast majority of cases are settled by mutual agreement
without the necessity of a trial. However, if a trial is
conducted, in due course a report is ordinarily issued by
the presiding judge setting forth findings of fact and an
opinion. The case is then closed in accordance with the
judge's opinion by entry of a decision.
The
U.S. Tax Court is a Federal court of record established by
Congress under Article I of the 
