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 
