tax court

tax court
The United States Tax Court is a court of record under Article I of the Constitution of the United States (see I.R.C. No. 7441). The Tax Court tries and adjudicates controversies involving the existence of deficiencies or overpayments in income, estate, and gift taxes in cases where deficiencies have been determined by the Commissioner of Internal Revenue. At the option of the individual taxpayer, simplified procedures may be utilized for the trials of small tax cases, provided that in a case conducted under these procedures the decision of the court would be final and not subject to review by any court. All decisions other than small tax cases are subject to review by the United States Courts of Appeals and thereafter by the Supreme Court of the United States upon the granting of a writ of certiorari.
@ state tax courts
Such courts exist in certain states, e.g. Maryland, Minnesota, New Jersey, Oklahoma, Oregon. Generally, court has jurisdiction to hear appeals in all tax cases and has power to modify or change any valuation, assessment, classification, tax or final order appealed from. Certain of these tax courts (e.g. Minnesota) have small claims sessions at which citizens can argue their own cases without attorneys
@

Black's law dictionary. . 1990.

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