"These cases concern the Tax Court's employment of special trial judges, auxiliary officers appointed by the Chief Judge of the Tax Court to assist in the work of the court. See 26 U.S.C. § 7443A(a). Unlike Tax Court judges, who are appointed by the President for 15-year terms, special trial judges have no fixed term of office. Any case before the Tax Court may be assigned to a special trial judge for hearing. Ultimate decision in cases involving tax deficiencies that exceed $50,000, however, is reserved for the Tax Court."
United States Tax Court
Established by Congress under Article I of the Constitution.
Upon a determination of a tax deficiency by the Commissioner of Internal Revenue, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.
Jurisdiction of the Tax Court
The court has the authority to redetermine transferee liability. It can make certain types of declaratory judgments, adjust partnership items, and order abatement of interest. Also within its jurisdiction is awarding administrative and litigation costs, redetermining worker classification, determining relief from joint and several liability on a joint return, reviewing certain collection actions, and reviewing awards to whistleblowers that provide information to the Commissioner of Internal Revenue on or after December 20, 2006.
