Tax Court, United States, is a federal court that handles disputes involving income, estate, gift, and other taxes. Taxpayers who cannot reach an agreement with the Internal Revenue Service may file a petition with the U.S. Tax Court. The court has offices in Washington, D.C., but it holds sessions at locations throughout the country for the convenience of taxpayers.
Taxpayers may choose to take a case involving $10,000 or less to the court’s Small Tax Division. This division provides simplified procedures for handling cases, and its decisions are final. All other Tax Court rulings may be appealed to the U.S. Court of Appeals and then to the Supreme Court of the United States.
The Tax Court was established in 1924 as the U.S. Board of Tax Appeals. It received its present name in 1969.
