U.S. Tax Court

The Tax Court is composed of 19 judges appointed by the President and confirmed by the Senate.  The Tax Court has jurisdiction over disputes involving federal income tax.  In the US Tax Court, the taxpayer does not have to pay the tax deficiency until the dispute is settled.  (However, interest and penalties accumulated during this time.)  An attorney admitted to Tax Court or an individual who has passed a special Tax Court Admissions Exam may represent a taxpayer before this court.