Tax Court History
About Tax Court History
The United States Tax Court was established in 1942 as a replacement for the Board of Tax Appeals, which had been created in 1924. The Tax Court is a federal court that hears disputes between taxpayers and the IRS before taxes are paid. Taxpayers can challenge IRS deficiency notices in Tax Court without first paying the disputed amount. The Tax Court has 19 presidentially appointed judges. Tax Court decisions are appealable to the federal circuit courts. The Tax Court has developed extensive case law on tax matters. The court handles approximately 20,000 cases per year, most involving deficiencies of less than 50,000 heard under simplified small tax case procedures. The Tax Court is one of the most important forums for resolving federal tax disputes.
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