| Deficiency Proceedings |
The Tax Court has jurisdiction to redetermine the deficiency determined by the IRS per the provisions of IRC 6211 through
IRC 6216, which relate to deficiency procedures. The jurisdiction of the Court depends on the following:
In cases brought to Court by a taxpayer -
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upon issuance by the Commissioner of a notice of deficiency in income, gift, or estate tax, or in the taxes under Code chapter
41, 42, 43, or 44 (relating to the excise taxes on certain organizations and persons dealing with them), or in the tax under
Code chapter 45 (relating to the windfall profit tax), or in any other taxes which are the subject of the issuance of a notice
of deficiency by the Commissioner and a timely filed petition by the taxpayer;
or
In cases brought to Court by a transferee or fiduciary -
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| Declaratory Judgment |
Tax Court has jurisdiction over certain types of declaratory judgments. See IRM 35.1.1.18 for additional information on the
following:
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Declaratory judgment relating to oversheltered return - IRC 6234(c).
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Declaratory judgment relating to qualification of exempt organization - IRC 7428.
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Declaratory judgment relating to qualification of retirement plan - IRC 7476.
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Declaratory judgment relating to gift valuation - IRC 7477.
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Declaratory judgment relating to government obligations - IRC 7478.
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Declaratory judgment relating to eligibility of an estate to make installment payments under IRC 6166 - IRC 7479.
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| Disclosure Actions |
The Tax Court has jurisdiction over the review of disclosure actions - IRC 6110(f)(3). |
| Administrative and Litigation Costs |
The Tax Court has jurisdiction over actions for administrative costs - IRC 7430(f)(2). |
| Readjustment and Adjustment of Partnership Items |
The Tax Court has jurisdiction over the readjustment and adjustment of partnership items, including:
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Review of final partnership administrative adjustments - IRC 6226.
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Review where an administrative adjustment request is not allowed in full - IRC 6228.
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Review of partnership adjustments of a large partnership - IRC 6247.
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Review where an administrative adjustment request is not allowed in full for a large partnership - IRC 6252.
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| Interest Abatement |
Tax Court has jurisdiction over the review of the Service's denial of a request to abate interest, or "Interest abatement
claims"
- IRC 6404(h).
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| Collection Due Process |
Tax Court has jurisdiction over the review of certain lien/levy actions, or "collection due process (CDP)"
cases - IRC 6320 and IRC 6330.
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| Innocent Spouse |
Tax Court has jurisdiction over the review of relief from joint and several liability on a joint return, or "innocent spouse
cases"
- IRC 6015(e).
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| Worker classification |
Tax Court has jurisdiction over the review of worker classification under IRC 7436. |
| Jeopardy Assessment |
Tax Court has jurisdiction over the review of the reasonableness and appropriateness of a jeopardy assessment where taxpayer
has already petitioned the Tax Court to redetermine a deficiency at the time the jeopardy assessment is made - IRC 7428(b)(2)(B).
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| Review of Sale of Seized Property |
Tax Court has jurisdiction over the review of a sale by the Service of seized property pending decision by the Tax Court in
a deficiency proceeding - IRC 6863(b)(3)(C).
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| Redetermination of Interest |
Tax Court has jurisdiction over the redetermination of interest on deficiencies or overpayments determined by the Tax Court
- IRC 7481(c).
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| Enforcement of Overpayment Decision |
Tax Court has jurisdiction over enforcement of an overpayment decision by the Tax Court if not refunded by the Service within
120 days after decision of the court has become final - IRC 6512(b)(2).
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| Section 6166 Interest Modification |
Tax Court has jurisdiction over modification of the final decision in an estate tax case to reflect interest paid pursuant
to IRC 6166 - IRC 7481(d).
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