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Court Rules Research Guide: U.S. Tax Court

Court rules govern the procedures of a court and how matters before a court are handled and processed. This guide identifies resources for locating court rules.

U.S. Tax Court

The U.S. Tax Court is composed of 19 appointed members. Taxpayers may dispute tax issues determined by the Commissioner of Internal Revenue in the Tax Court before paying the disputed amount. The court's jurisdiction also includes transferee liability, certain types of declaratory judgments, administrative and litigation costs and the review of certain collection actions.

The court has its own Rules of Practice and Procedure online.