December 2017 JD Supra

The US Tax Court is a Federal trial court established by Congress.  It is independent from the IRS.  The mission of Tax Court is to resolve disputes between Taxpayers and IRS. Tax Court has the authority to provide rulings on a wide range of tax subjects and issues. Although 90% of tax controversies are resolved without resorting to Tax Court, a tax controversy may be taken directly to Tax Court if a Taxpayer does not want to appeal within the IRS.