The U.S. Tax Court is not a court of general jurisdiction. Its power and authority is limited exclusively to tax cases.
For example, if the IRS mailed you a Notice of Deficiency, commonly referred to as “the 90-day notice,” you may consider filing a petition. This Notice is the IRS’s final administrative action indicating it intends to alter your tax liability by disallowing deductions or adding unreported income. This Notice is also issued when you have not filed a tax return and the IRS has prepared a Substitute For Return (SFR) for you.
Or, if you do not agree with an IRS Audit or Appeal determination, you may consider filing a petition.
By filing a U.S. Tax Court petition, you can:
Usually, these types of cases are assigned to an Appeals Officer to resolve before your trial date. In my 20 years of practice, I have a 100% success rate of resolving my clients’ cases with these types of issues “outside of court.”