United States Tax Court Email Format
Courts of LawDistrict of Columbia, United States201-500 Employees
The United States Tax Court functions as a court with nationwide reach, operating independently from the Executive and Legislative branches. It provides a forum for taxpayers to challenge IRS determinations and is the primary venue for contesting those determinations without prepaying any portion of disputed taxes. Based in Washington, DC, the court handles tax-related disputes through formal judicial proceedings. It maintains a workforce in the mid-hundreds, reflecting a mid-sized presence within the judiciary. The Tax Court has issued opinions in several notable cases in recent years, including Heinrich C. Schweizer v. Commissioner (T.C. Memo 2022-102), Farhy v. Commissioner (2023), Schlapfer v. Commissioner (Apr 3, 2023), and Applegarth v. Commissioner (T.C. Memo 2024-107).