The Tax Court is an independent judicial body that hears and decides cases involving disputes between taxpayers and the IRS. It is not responsible for determining tax liability, enforcing tax laws, or providing tax advice.

Both individuals and businesses can file a petition with the Tax Court if they have a dispute with the IRS regarding their tax liability.

The first step in filing a petition with the Tax Court is to file a Notice of Deficiency with the IRS. This notice informs the IRS that you disagree with the amount of tax that you owe.

Taxpayers have 90 days from the date they receive a Notice of Deficiency to file a petition with the Tax Court.

The role of the Tax Court judge is to determine the facts of the case and apply the law to those facts in order to reach a decision.

The typical process for a Tax Court case involves the taxpayer filing a petition, the IRS filing an answer, and then the case going to trial if a settlement cannot be reached. The Tax Court judge then issues a decision, and either party can appeal the decision to the U.S. Court of Appeals.

The Small Case Division of the Tax Court handles cases involving disputes of $50,000 or less. These cases are typically resolved through a simplified procedure that is designed to be less formal and less expensive than the regular Tax Court process.

The purpose of the Tax Court's ADR program is to provide taxpayers with an opportunity to resolve their disputes with the IRS without going to trial. This program includes various methods of ADR, such as mediation and arbitration, which are designed to help taxpayers and the IRS reach a mutually agreeable settlement.

The Tax Court plays a vital role in the U.S. tax system by ensuring that taxpayers pay their fair share of taxes, protecting the rights of taxpayers, and resolving disputes between taxpayers and the IRS.

Judge David Laro is the current chief judge of the Tax Court.

There are currently 19 judges serving on the Tax Court.

The Tax Court is located in Washington, D.C.

The official website of the Tax Court is www.ustaxcourt.gov.

The Tax Court's mission statement is to ensure that taxpayers pay their fair share of taxes, protect the rights of taxpayers, and resolve disputes between taxpayers and the IRS.