TAX COURT JURISDICTION is defined by statute. There are a number of areas over which the court has jurisdiction. Chief among them are: deficiencies, overpayments,[1] interest abatement,[2] wrongfully collected amounts,[3] innocent spouse relief,[4] and worker...
Your ticket to tax court is either a statutory “Notice of Deficiency” following an audit, or a “Notice of Determination” following a Collections Due Process (CDP) hearing. Receipt of either of these notices allows you to petition the court for a decision. The...
