Anaya Nolan
In the United States, civil cases involving tax laws are heard in one of three trial courts: the U.S. Tax Court, the U.S. District Courts, and the U.S. Court of Federal Claims. The U.S. Tax Court is a specialized court that exclusively hears tax disputes, while the U.S. District Courts and the U.S. Court of Federal Claims hear a broader range of cases, including tax law matters. The U.S. Tax Court is headquartered in Washington, D.C., but its judges travel to various cities across the country to hear cases. This court has the advantage of allowing taxpayers to dispute a deficiency determined by the IRS without first paying the disputed amount. The U.S. District Courts are the only tax trial courts where taxpayers can request a jury trial, but taxpayers must pay the disputed amount before litigating. The U.S. Court of Federal Claims also requires taxpayers to prepay their tax liability before bringing a suit.
| Characteristics | Values |
|---|---|
| Court Name | United States Tax Court |
| Court Type | Specialized court |
| Court Location | Washington, D.C. |
| Number of Judges | 19 |
| Judge Appointment | Appointed by the President for 15-year terms |
| Judge Expertise | Expertise in tax law |
| Cases Heard | Tax disputes, federal tax cases, tax controversies |
| Case Initiation | Filed by petition with a $60 fee |
| Payment of Disputed Tax | Not required before litigation |
| Case Format | Trials conducted without a jury |
| Opinions Issued | Regular, Memorandum, Summary, and Small Cases |
| Appeals | Handled by Circuit Courts with geographical jurisdiction |
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What You'll Learn
The U.S. Tax Court
Trials in the U.S. Tax Court are conducted before a single judge, without a jury, and taxpayers are permitted to represent themselves if they choose. Most cases are settled by mutual agreement without a trial. If a trial does take place, the presiding judge issues a report with findings of fact and an opinion, and the case is closed accordingly. The U.S. Tax Court remains independent of the Executive and Legislative Branches, and its decisions are not subject to appellate review by Congress or the President. However, the President may remove judges for "inefficiency," "neglect of duty," or "malfeasance in office."
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U.S. Federal District Courts
The U.S. Federal District Courts are located in most urban areas across the country, with one court serving several nearby cities. These courts have broad discretion to hear cases involving federal criminal and civil law, as well as the authority to apply state law in cases arising between citizens of different states. They are generalist courts, hearing all kinds of cases, including criminal cases that are given priority over civil cases. Therefore, civil tax litigation can often take more time in these courts than in other courts. The rules of evidence and court formalities are strictly adhered to in U.S. District Courts, and most judges will not allow taxpayers to try their cases without legal representation.
To be heard by a U.S. Federal District Court, a taxpayer must first pay the disputed tax and then sue for a refund. These courts are the only tax trial courts where a taxpayer may request a jury trial. Appeals from the U.S. Federal District Courts are taken to whichever of the United States courts of appeals has geographical jurisdiction over that district court.
The U.S. Federal District Courts are also known as Article III courts, which are generally considered to have great experience in fact-finding through both jury and bench trials. The judges of these courts are appointed for life and are selected based on their expertise in federal tax law.
In addition to the U.S. Federal District Courts, tax cases can also be heard in two other federal trial courts: the U.S. Tax Court and the U.S. Court of Federal Claims. The U.S. Tax Court is a specialised court that exclusively hears tax disputes, and taxpayers do not need to pay the disputed tax before litigating. The U.S. Court of Federal Claims, on the other hand, requires taxpayers to prepay their tax liability before bringing a suit.
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U.S. Courts of Federal Claims
The United States Court of Federal Claims is a federal court that hears monetary claims against the US government. It was established by statute in 1982 as the United States Claims Court and took its current name in 1992. The courthouse is situated in Washington, DC, but cases may be heard elsewhere in the country.
The court has nationwide jurisdiction over suits for monetary claims against the government and sits without a jury to determine issues of law and fact. The court's general jurisdiction is over claims for just compensation for the taking of private property, refund of federal taxes, military and civilian pay and allowances, and damages for breaches of contracts with the government. The court also has jurisdiction over patent and copyright infringement cases against the US, as well as certain suits by Indian tribes.
The court has 16 judges, appointed by the president and confirmed by the Senate for 15-year terms. Judges who have completed their terms are authorised to continue as senior judges. The court's docket has been characterised by complex, high-dollar demands and high-profile cases.
To be heard by the US Court of Federal Claims, a taxpayer must first pay the disputed tax and then sue for a refund. Appeals from the Court of Federal Claims are taken to the United States Court of Appeals for the Federal Circuit.
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Small tax cases
To commence a case in the Tax Court, a petition must be timely filed within the allowable time, and a $60 filing fee must be paid. Once the petition is filed, payment of the underlying tax is ordinarily postponed until the case has been decided. In most cases, at least six months will elapse between the filing of the petition and the trial. Small tax cases often take a year to decide, while regular cases can take much longer.
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Tax Court judges
The United States Tax Court is a specialised court that exclusively hears tax disputes. The U.S. Tax Court is based in Washington, D.C., but its judges travel across the country to hear cases in all major cities. Trials are conducted before a single judge, without a jury, and taxpayers are permitted to represent themselves if they wish. Taxpayers may also be represented by practitioners admitted to the bar of the Tax Court.
The Tax Court is made up of nineteen judges, all of whom have expertise in tax law. These judges are appointed by the President, who also has the power to remove them for "inefficiency," "neglect of duty," or "malfeasance in office." The Tax Court issues three types of opinions: Regular Opinions (or Reported Opinions), Memorandum Opinions, and Summary Opinions. Regular Opinions (also known as TC) are issued in cases involving new or unusual points of law. These opinions may be found on the U.S. Tax Court website and in print case reporters such as Tax Court Reporter, CCH, and United States Tax Court Reports, GPO. Memorandum Opinions (or TCM) involve established legal issues and interpretations of facts. These opinions can also be found on the U.S. Tax Court website and in print case reporters like Tax Court Memorandum Decisions, CCH. Finally, Summary Opinions are issued by the Tax Court's Small Cases division and involve disputes of $50,000 or less. These opinions cannot be appealed or used as precedent.
- Patrick J. Urda
- Jeffrey S. Arbeit
- Tamara W. Ashford
- Ronald L. Buch
- Elizabeth A. Copeland
- Cathy Fung
- Travis A. Greaves
- Benjamin A. Guider III
- Rose E. Jenkins
- Courtney D. Jones
Additionally, here are some examples of Tax Court judges in Canada:
- J. Renaud
- J. Villeneuve
- J. Tax
- Associate Chief Justice of the Tax Court of Canada (name not provided)
- Chief Justice of the Tax Court of Canada (name not provided)
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Frequently asked questions
The U.S. Tax Court hears civil cases involving tax laws.
The U.S. Tax Court is a specialised court that exclusively hears tax disputes. It is headquartered in Washington, D.C., but its judges travel to various cities across the country to hear cases.
A case in the U.S. Tax Court is commenced by filing a petition within the allowable time. A $60 filing fee must be paid when the petition is filed.
Once the petition is filed, payment of the underlying tax is usually postponed until the case has been decided. Trials are conducted before one judge, without a jury, and taxpayers are permitted to represent themselves if they wish.
The Small Cases division of the U.S. Tax Court hears cases involving disputes of $50,000 or less. These cases are handled less formally and the rulings are not appealable or precedential.
