What is the U.S. Tax Court?
The mission of the United States Tax Court is to provide a national forum for the expeditious resolution of disputes between taxpayers and the Internal Revenue Service that allows for careful consideration of the merits of each case and ensures a uniform interpretation of the Internal Revenue Code. The Court is committed to providing taxpayers, most of whom are self-represented, with a convenient place of trial and, when their disputes involve relatively small amounts of tax, simplified procedures. The Court consists of nineteen (19) presidentially-appointed members. All of the judges have expertise in the tax laws and apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more. (citation: United States Tax Court)