Explore BrainMass

US Tax Court

This content was COPIED from BrainMass.com - View the original, and get the already-completed solution here!


1. What different types of cases can be found on the site?
2. What is a Summary Opinion? Give an example of one.
3. What is a Memorandum Opinion? Give an example of one.
4. Find the Rules of Practice and Procedure.

100 words each (400 total) w/references if other than given website.

© BrainMass Inc. brainmass.com March 22, 2019, 3:39 am ad1c9bdddf

Solution Preview

Step 1
There are several types of cases that can be filed with the US Tax Court. If a taxpayer receives a notice of deficiency from the IRS, the tax payer may file a petition with the Tax Court without paying a tax. Second, if there is a tax dispute involving $50,000 or less taxpayers may elect to have their case conducted under the Court's simplified small tax case procedure. These are less formal, speedy, but decisions are not appealable. Other federal tax cases are litigated in the Tax Court. The Judges are tax specialists, trials are conducted before one judge, without jury, and the taxpayers can represent themselves if they want. Specifically, the cases pertain to income tax, gift tax, estate duty, certain excise taxes, transferee liability, declaratory judgment; disclosure actions, partnership ...

Solution Summary

This posting gives you a step-by-step explanation of US Tax Court website. The response also contains the sources used.