Legal Research

The jurisdiction of the U.S. Tax Court includes the authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, relief from joint and several liability on a joint return, and review of certain collection actions. For a less formal and speedier disposition in certain tax disputes involving $50,000 or less, taxpayers may choose to have the case conducted under the Court's simplified small tax case procedure. However, these decisions may not be appealed.

Docket information is available for cases filed on or after May 1, 1986. Call Docket Information at 202-521-4650. For case records, call Records and Reproduction at 202-521-4688.

Direct questions to United States Tax Court, 400 Second Street, NW, Washington, DC 20217. The main number is 202-521-0700. Dockets and opinions also may be searched on the web at www.ustaxcourt.gov.

© excerpt from The Public Record Research TIPS Book