The Tax Court of the United States was established by Congress in 1924. The provisions for the tax court are set forth in Article I (one) of the U.S. Constitution. There are about 80 American cities where tax-related cases are heard, though the main office of the tax court is located in Washington, D.C. The Court is responsible for settling disputes between taxpayers and the Internal Revenue Service, or IRS (I-R-S), when these controversies involve underpayment of federal income, gift, or estate taxes. The decisions rendered by the U.S. Tax Court can be appealed in federal appeals courts, and can be called up for review by the United States Supreme Court. Being a court of public record, the U.S. Tax Court provides most files for public viewing. This judicial body is comprised of 19 judges, who are appointed by the President for a 15-year term. These judges elect a chief judge for a term of two years. The chief judge is responsible for caseload and overall administration of the court. Proceedings in tax courts are similar to those in other courts. You can represent yourself, or you can choose a court-recognized professional to act on your behalf. The tax court must accept the representative you choose, as only 'recognized' people are acceptable. Such people include attorneys, tax preparers, accountants, et cetera, but since only certain people are able to represent you, it's a good idea to obtain approval from the court before proceeding with your case. If you're not sure about tax court proceedings, you can obtain a publication entitled Rules of Practice and Procedure, which is provided by the tax court. For further information, you may want to consult a professional familiar with tax-court proceedings.
©2006 Crossroads Mobile. All rights reserved. This material may not be published, broadcast, rewritten, or redistributed.
