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United States Tax Court Jurisdiction

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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