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U.S. Tax Court
400 Second St. N.W.
Washington, DC 20217
(202) 521-0700
Judges:
Kathleen Kerrigan, Chief
(202) 521-0777
Tamara W. Ashford
(202) 521-0822
Ronald L. Buch
(202) 521-0810
Elizabeth A. Copeland
(202) 521-0670
Maurice B. Foley
(202) 521-0681
Travis A. Greaves
(202) 521-0736
Courtney D. Jones
(202) 521-0795
Alina I. Marshall
(202) 521-0738
Joseph W. Nega
(202) 521-0640
Cary Douglas Pugh
(202) 521-0824
Emin Toro
(202) 521-0760
Patrick J. Urda
(202) 521-0800
Christian N. Weiler
(202) 521-0649
Senior Judges on Active Recall
Mary Ann Cohen
(202) 521-0655
John O. Colvin
(202) 521-0662
Joseph H. Gale
(202) 521-0688
Joseph Robert Goeke
(202) 521-0690
David Gustafson
(202) 521-0850
James S. Halpern
(202) 521-0707
Mark V. Holmes
(202) 521-0714
Albert G. Lauber
(202) 521-0785
L. Paige Marvel
(202) 521-0740
Richard T. Morrison
(202) 521-0853
Elizabeth Crewson Paris
(202) 521-0839
Michael B. Thornton
(202) 521-0766
Juan F. Vasquez
(202) 521-0778
Thomas B. Wells
(202) 521-0790
Special Trial Judges:
Lewis R. Carluzzo, Chief
(202) 521-3339
Zachary S. Fried
(202) 521-0867
Adam B. Landy
(202) 521-0835
Diana L. Leyden
(202) 521-0823
Peter J. Panuthos
(202) 521-4707
Jennifer E. Siegel
(202) 521-0720
Jurisdiction:
The U.S. Tax Court adjudicates controversies concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, relief from joint and several liability on a joint return, and review of certain collection actions. Decisions of the Tax Court, except for those issued in small tax cases, are subject to review by federal appellate courts. Tax Court judges are appointed by the President for 15 year terms, subject to Senate confirmation. Upon receiving a notice of deficiency in tax from the IRS, taxpayers have a choice of three federal forums in which they can obtain a judicial determination of their rights. They may pay the tax and file a claim with the IRS for a refund. If the claim is disallowed, they may then file suit for refund in a U.S. district court or the U.S. Court of Federal Claims. If they do not wish to pay the tax beforehand, they may litigate the matter in the Tax Court.
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