tax court

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Tax court refers to the United States Tax Court (previously referred to as the U.S. Board of Tax Appeals and the Tax Court of the United States) which can hear challenges to tax decisions of the Internal Revenue Service (IRS). The tax court is located in Washington, D.C. and has 19 judges. A person who wishes to challenge tax decisions by the IRS can either go to the United States Tax Court, the United States District Court, or the Court of Federal Claims. Unlike the other courts, the taxpayer will not be required to pay the taxes as determined by the IRS before a decision of the Tax Court. A taxpayer may also wish to choose the Tax Court over others because they want the expertise which judges of the court possess on the issue. If the taxpayer or the IRS disagrees with the decision of the Tax Court, they can go through the same appeals process as would be the case for decisions appealed from a District Court. 

[Last updated in October of 2021 by the Wex Definitions Team]