Jurisdiction of the United States Tax Court
The jurisdiction of the United States Tax Court can be divided into twenty five unique categories based on a combination of three criteria:
(1) the type of item in dispute;
(2) procedural prerequisites; and
(3) time limitations.
All three of the criteria must be met before the Tax Court will have jurisdiction to determine the disputed matter between a taxpayer and the IRS.
For example, the Tax Court has jurisdiction over income tax deficiencies (the item in dispute) but only if the IRS has properly issued a notice of deficiency (the procedural prerequisite) and the taxpayer filed a petition with the Tax Court within the required time (time limitation).
Similarly, the Tax Court has jurisdiction over a dispute involving an IRS levy or notice of federal tax lien (the item in dispute) but only if the taxpayer received an adverse determination with respect to a properly filed request for a Collection Due Process hearing (the procedural prerequisite) and the taxpayer filed a petition with the Tax Court within the required time (the limitation).
The list below sets forth the twenty five types of cases over which the Tax Court has jurisdiction along with citations to the provisions of the Internal Revenue Code (”IRC”) and the Tax Court Rules (”TCR”) that set forth the Court’s jurisdiction for those matters.
Income, Estate, and Gift Tax Deficiencies
IRC 6213(a)
TCR 13(a)(1)
Innocent Spouse Relief
IRC 6015(e)
TCR 320 to 325
Review of IRS Liens and Levies
IRC 6320
IRC 6330
TCR 330 to 334
Employee vs. Independent Contractor
IRC 7436
IRS Notice 98-43
TCR 290 to 295
Awards of Administrative Costs
IRC 7430(a)(1)
IRC 7430(b)(4)
IRC 7430(f)(2)
TCR 270 to 274
TEFRA Adjustment Cases
IRC 6227(c)
IRC .6228
TCR 240 to 251
TEFRA Readjustment Cases
IRC 6226
TCR 240 to 251
Enforcement of Overpayments
IRC 6512(b)
TCR 260
Redetermination of Interest
IRC 6215
TCR 261
Modification of Estate Tax Decision
IRC 7481(d)
IRC 6166
TCR 262
Litigation Costs Awards
IRC 7430
TCR 231 to 2323
Enjoin Pre-Mature Assessments
IRC 6512(b)(1)
TCR 55 and 260
Excise Tax Deficiencies - Chapt 41 to 44
IRC 6213(a)
TCR 13(a)(1)
Transferee Liability
IRC 6901(a)
IRC 6212(a)
IRC 6213(a)
TCR 13(a)(2)
Fiduciary Liability
IRC 6901(a)(1)(B)
IRC 6212(a)
IRC 6213(e)
TCR 13(a)(2)
Title 31 U.S.C. 3713(b)
Abatement of Interest
IRC 6404(i)
TCR 280 to 284
Woodral v. CIR, 112 T.C. No. 3 (01-12-99)
Retirement Plan Qualification - Declaratory Judgment
IRC .7476
TCR 210 to 218
Government Obligations Status - Declaratory Judgment
IRC 7478
TCR 210 to 218
Exempt Organization Status - Declaratory Judgment
IRC 7428
TCR 210 to 218
Estate Eligibility re Installments - Declaratory Judgment
IRC 7479
TCR 210 to 218
Gift Tax Valuation - Declaratory Judgment
IRC 7477
TCR 210 to 218
Oversheltered Return Adjustments - Declaratory Judgment
IRC 6234
TCR 310 to 316
Obtain Disclosure
IRC 6110
TCR 220 to 229
Restrain Disclosure
IRC 6110
TCR 220 to 229
Obtain Disclosure re Third Parties
IRC 6110
TCR 220 to 229
Copyright 1997 by Gary D. Borek - ALL RIGHTS RESERVED
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