Hears taxpayer challenges to IRS deficiency determinations before the tax is paid, including a simplified small-case procedure for disputes under USD 50,000.
How the court is constituted
- Tier
- specialised
- Court type
- Article I specialised court
- Jurisdiction
- National — federal tax deficiency disputes
- Seat
- Washington, D.C.
- Established
- 1924
- Composition
- 19 judges appointed for fifteen-year terms
Where an appeal goes next
Appeal to the regional Court of Appeals
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