The United States Tax Court is established as a court of record under Article I of the Constitution by section 7441 of the Internal Revenue Code. The Tax Court’s jurisdiction is generally prescribed by section 7442, but specific grants of jurisdiction are interspersed throughout the Code. The procedure under which the court operates is prescribed in sections 7451 through 7465. Pursuant to its statutory authority in section 7453, the court has promulgated Rules of Practice and Procedure under which it operates. Except in proceedings conducted under sections 7436(c) and 7463, the rules of evidence applicable in the Tax Court are the rules of evidence applicable in trials without a jury in the United States District Court for the District of Columbia. Section 7453. The specific Internal Revenue Code provisions conferring Tax Court jurisdiction are discussed in subsequent text.

The Tax Court has jurisdiction to redetermine whether deficiencies determined by the Commissioner are correct. The provisions of sections 6211 through 6216 relate to deficiency proceedings.

Other jurisdictional grants by Congress to the Tax Court are listed below (and described at CCDM 35.1.1.3 through CCDM 35.1.1.17):

See CCDM 35.1.1.19 for other proceedings in the Tax Court involving various declaratory judgments and worker classification cases under section 7436 where Congress has given specific grants of jurisdiction to the Tax Court.

Section 6015(e) grants the Tax Court jurisdiction to determine relief from joint and several liability under section 6015. The Tax Court has jurisdiction to determine relief from joint and several liability under section 6015 when a petitioner raises a claim for relief under this section in several contexts, e.g., a deficiency proceeding under section 6213(a), a stand-alone proceeding under section 6015(e), or a collection due process proceeding under section 6330. The court reviews the Service’s determinations under section 6015(b) and (c) de novo but reviews the Service’s determinations under section 6015(f) for abuse of discretion. Section 6015(e)(1)(A) is effective with respect to any liability for tax arising after July 22, 1998, and any liability for tax arising on or before such date but remaining unpaid as of that date. See T.C. Rules 320–325.

Section 6234(a), effective for partnership years beginning on or after January 1, 2018, grants the Tax Court jurisdiction to determine all partnership items for the partnership for the partnership year to which a notice of final partnership adjustments relates, the proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount that relates to an adjustment to a partnership item. A decision under section 6234 has the same force and effect as a regular Tax Court decision and is reviewable as such. See T.C. Rules 255.1-255.7.

Section 6226, effective for partnership years beginning after September 3, 1982, grants the Tax Court jurisdiction to determine all partnership items for the partnership for the partnership year to which a notice of final partnership administrative adjustments relates, the proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount that relates to an adjustment to a partnership item. A decision under section 6226 has the same force and effect as a regular Tax Court decision and is reviewable as such. See T.C. Rules 240–251.

Section 6228, effective for partnership years beginning after September 3, 1982, grants the Tax Court jurisdiction to determine those partnership items to which the part of the tax matters partner’s request under section 6227 not allowed by the Commissioner relates and those items with respect to which the Commissioner asserts adjustments as offsets. A decision under section 6228 has the same force and effect as a regular Tax Court decision and is reviewable as such. See T.C. Rules 240–251.

Section 6247, effective for partnership years ending on or after December 31, 1997, grants the Tax Court jurisdiction to determine all partnership items for the large partnership for the partnership year to which a notice of final partnership administrative adjustments relates, the proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount for which the partnership may be liable under section 6242(b). A decision under section 6247 has the same force and effect as a regular Tax Court decision and is reviewable as such. See T.C. Rules 300–305.

Section 6252, effective for partnership years ending on or after December 31, 1997, grants the Tax Court jurisdiction to determine those large partnership items to which the part of the tax matters partner’s request under section 6251 not allowed by the Commissioner relates and those items with respect to which the Commissioner asserts adjustments as offsets. A decision under section 6252 has the same force and effect as a regular Tax Court decision and is reviewable as such. See T.C. Rules 300–305.

Section 7481(c), effective for assessments of deficiencies redetermined by the Tax Court and made after November 10, 1988, grants the Tax Court jurisdiction to resolve disputes that arise over the Commissioner’s post-decision computation of interest. The Tax Court may redetermine interest in either of the following situations: (1) an assessment has been made by the Secretary under section 6215, which includes interest, and the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary; or (2) the Tax Court finds under section 6512(b) that the taxpayer has made an overpayment. If the court determines either that the taxpayer has made an overpayment of interest or that the Secretary has made an underpayment of interest, the court will enter an order determining an overpayment of tax pursuant to section 6512(b)(1). A decision with respect to overpayment of interest is reviewable on appeal in the same manner as a decision of the Tax Court with respect to the deficiency. See T.C. Rule 261.

Section 6404(i), effective for requests for abatement made after July 30, 1996, grants the Tax Court jurisdiction to determine whether the Commissioner’s failure to abate interest under section 6404 was an abuse of discretion. A Tax Court decision under section 6404 is reviewable on appeal in the same manner as a regular decision of the Tax Court but only as to the matters determined in such decision. See T.C. Rules 280–284.

Section 7430(f)(2), effective with respect to proceedings commenced after November 10, 1988, establishes jurisdiction in the Tax Court to decide appeals of taxpayers from decisions by the Internal Revenue Service denying awards for reasonable administrative costs within the meaning of section 7430(c)(2). See T.C. Rules 270–274 and CCDM 35.10.1.2.

Section 6512(b)(2) grants jurisdiction for the Tax Court to order the Commissioner to refund the amount of an overpayment redetermined by the Tax Court but not paid within 120 days after the Tax Court decision is final, together with statutory interest thereon. Pursuant to section 6512(b)(2), as amended by the Taxpayer Relief Act of 1997, effective July 30, 1997, an order of the Tax Court disposing of a motion to enforce the overpayment determination is reviewable in the same manner as a decision of the Tax Court but only with respect to the matters determined in such order. See T.C. Rule 260.

Section 7481(d), effective with respect to Tax Court cases for which a decision was not final on November 11, 1988, establishes jurisdiction in the Tax Court to reopen a case in order to modify a final decision affected by the extension of time for payment of an estate tax deficiency under section 6166. See T.C. Rule 262 and CCDM 35.9.1.3.2.3.

Section 7429(b)(2)(B), effective for assessments or levies made on or after July 1, 1989, establishes jurisdiction in the Tax Court to review in the same manner as a United States District Court the reasonableness of the jeopardy assessment or levy made for deficiencies that are presently and properly before the Tax Court for redetermination. Any Tax Court determination under section 7429(b)(2)(B) is final and conclusive and is not reviewable in any other court. See T.C. Rule 56.

Section 6863(b)(3)(C), effective February 8, 1989, for review of the Commissioner’s determination to sell certain seized property, establishes jurisdiction in the Tax Court to order a stay or approval or disapproval, pending resolution of the underlying tax deficiency, of the sale by the Service of the seized property. Any order of the court disposing of a motion filed under section 6863(b)(3)(C) is reviewable on appeal in the same manner as a decision of the Tax Court with respect to the deficiency. See T.C. Rule 57.

Section 6330, effective with respect to collection actions commenced after January 19, 1999, grants the Tax Court jurisdiction to review the lien or levy determination made by the Office of Appeals under sections 6320 or 6330. See T.C. Rules 330–334.

Section 6110(f)(3) establishes jurisdiction in the Tax Court to review determinations by the Commissioner with respect to whether, and to what extent, written determinations and background file documents may be disclosed to the public. See T.C. Rules 220–229A.

Section 7623(b)(4), effective with respect to whistleblower information provided on or after December 20, 2006, grants the Tax Court jurisdiction to review any whistleblower office determination regarding an award under paragraphs (1), (2), or (3) of section 7623(b) when the conditions of section 7623(b)(4) have been satisfied. See T.C. Rules 340-344.

Ancillary to the primary jurisdiction for redetermining deficiencies, section 6243(a) of the Technical and Miscellaneous Revenue Act of 1988 (TAMRA) amended section 6213(a), effective November 11, 1988, to grant the Tax Court authority to enjoin a premature assessment or collection of the deficiency, which is the subject matter of a notice of deficiency timely petitioned to the Tax Court. The Tax Court has promulgated T.C. Rule 55, effective July 1, 1990, to implement its jurisdiction to restrain assessment or collection. Any order by the Tax Court resolving such an injunction proceeding is treated as, and may be appealed, as a final decision of the Tax Court, pursuant to section 7482(a)(3), effective November 11, 1988.

Under specific jurisdictional grants by Congress listed below and described at CCDM 35.1.1.18.2 through 35.1.1.18.8, the Tax Court has jurisdiction to review certain administrative determinations by the Commissioner:

Section 7345 provides for the revocation or denial of individuals’ passports in certain cases of tax delinquencies. Section 7345(e)(1) provides that any individual who has been notified as having been certified as having a seriously delinquent tax debt may bring a civil action to determine whether the certification was erroneous or should have been reversed. See also T.C. Rules 350-354 (setting forth procedures governing passport-related actions under section 7345). The action may be filed in either a federal district court or the Tax Court. If an individual files actions in both federal district court and the Tax Court, the court in which the first action was filed shall have sole jurisdiction. Section 7345(e)(1).