Tax Court Rules

Tax Court Rules govern the procedures and practices for cases heard in the U.S. Tax Court, which specializes in disputes between taxpayers and the Internal Revenue Service (IRS). These rules outline how to file cases, deadlines, evidence presentation, and conduct during hearings. They ensure fairness and efficiency in resolving tax-related issues, such as disputes over tax liabilities or deductions. Understanding these rules can help taxpayers navigate the court process effectively, whether they are appealing an IRS decision or addressing challenges related to their tax obligations.