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<title>Welcome to the United States Tax Court Web Site</title>
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    <td width="100%" height="62"><img src="images/home.jpg" WIDTH="415" HEIGHT="60"></td>
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    <td width="100%" style="padding-left: 10; padding-right: 10" valign="top"><font FACE="Arial"><h4 align="left"><br>
    <small>Welcome to the United States Tax Court Web Site</small></h4>
    <p align="left"><img src="images/USTCBLDG.JPG" alt="United States Tax Court Building" align="left" WIDTH="230" HEIGHT="160"></p>
    <p align="left">&nbsp;</p>
    <p align="left">&nbsp;</p>
    <p align="left"><font FACE="Arial"><small>The U.S. Tax Court is a Federal court of record
    established by Congress under Article I of the Constitution of the United States. Congress
    created the Tax Court to provide a judicial forum in which affected persons could dispute
    tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of
    the disputed amounts. The jurisdiction of the Tax Court includes the authority to hear tax
    disputes 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, innocent spouse
    relief, and review of certain collection actions. </small></font></p>
    <p><small><font FACE="Arial">&nbsp;&nbsp;&nbsp;&nbsp; The Tax Court is composed of 19
    presidentially appointed members. Trial sessions are conducted and other work of the Court
    is performed by those judges, by senior judges serving on recall, and by special trial
    judges. All of the judges have expertise in the tax laws and apply that expertise in a
    manner to insure that taxpayers are assessed only what they owe, and no more. The Tax
    Court is located at 400 Second Street, N.W., Washington, D.C. 20217, and maintains one
    field office in Los Angeles, California. Although the Court is physically located in
    Washington, the judges travel nationwide to conduct trials in various designated cities.
    Trials are conducted before one judge, without a jury, and taxpayers are permitted to
    represent themselves if they desire. </font></small></p>
    <p><small><font FACE="Arial">&nbsp;&nbsp;&nbsp;&nbsp; Taxpayers may be represented by
    practitioners admitted to the bar of the Tax Court. A case in the Tax Court is commenced
    by the filing of a petition. In deficiency cases, the petition must be timely filed within
    90 days (150 days if the notice of deficiency is mailed to a taxpayer outside the United
    States) after the date of the mailing of the deficiency notice. A $60 filing fee must be
    paid when the petition is filed. Once the petition is filed, payment of the underlying tax
    ordinarily is postponed until the case has been decided. </font></small></p>
    <p><small><font FACE="Arial">&nbsp;&nbsp;&nbsp;&nbsp; In deficiency disputes involving
    $50,000 or less for each year involved, taxpayers may elect to have their case conducted
    under the Court's simplified small tax case procedure. Trials in small tax cases generally
    are less formal and result in a speedier disposition. However, decisions entered pursuant
    to small tax case procedures are not appealable.</font></small></p>
    <p><small><font FACE="Arial">&nbsp;&nbsp;&nbsp;&nbsp; Cases are calendared for trial as
    soon as practicable (on a first in/ first out basis) after the case becomes at issue. When
    a case is calendared, the parties are notified by the Court of the date, time, and place
    of trial.</font></small></p>
    <p><small><font FACE="Arial">&nbsp;&nbsp;&nbsp;&nbsp; The vast majority of cases are
    settled by mutual agreement without the necessity of a trial. However, if a trial is
    conducted, in due course a report is ordinarily issued by the presiding judge setting
    forth findings of fact and an opinion. The case is then closed in accordance with the
    judge's opinion by entry of a decision stating the amount of the deficiency or
    overpayment, if any.</font></small></p>
    <hr>
    <p><small><font FACE="Arial">Please send comments and suggestions regarding this web site
    to <a href="mailto:webmaster@ustaxcourt.gov">webmaster@ustaxcourt.gov</a>.</font></small></p>
    <p></font>&nbsp;</td>
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</html>
	<html>

	<head>
	<title>Welcome to the United States Tax Court Web Site</title>
	<meta name="GENERATOR" content="Microsoft FrontPage 3.0">

	<meta name="Microsoft Border" content="none"></head>

	<body topmargin="0" leftmargin="0" bgcolor="#FFFFFF" vlink="#0000FF" alink="#0000FF">

	<table border="0" width="100%">
	<tr>
	<td width="100%" height="62"><img src="images/home.jpg" WIDTH="415" HEIGHT="60"></td>
	</tr>
	<tr>
	<td width="100%" style="padding-left: 10; padding-right: 10" valign="top"><font FACE="Arial"><h4 align="left"><br>
	<small>Welcome to the United States Tax Court Web Site</small></h4>
	<p align="left"><img src="images/USTCBLDG.JPG" alt="United States Tax Court Building" align="left" WIDTH="230" HEIGHT="160"></p>
	<p align="left"> </p>
	<p align="left"> </p>
	<p align="left"><font FACE="Arial"><small>The U.S. Tax Court is a Federal court of record
	established by Congress under Article I of the Constitution of the United States. Congress
	created the Tax Court to provide a judicial forum in which affected persons could dispute
	tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of
	the disputed amounts. The jurisdiction of the Tax Court includes the authority to hear tax
	disputes 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, innocent spouse
	relief, and review of certain collection actions. </small></font></p>
	<p><small><font FACE="Arial">     The Tax Court is composed of 19
	presidentially appointed members. Trial sessions are conducted and other work of the Court
	is performed by those judges, by senior judges serving on recall, and by special trial
	judges. All of the judges have expertise in the tax laws and apply that expertise in a
	manner to insure that taxpayers are assessed only what they owe, and no more. The Tax
	Court is located at 400 Second Street, N.W., Washington, D.C. 20217, and maintains one
	field office in Los Angeles, California. Although the Court is physically located in
	Washington, the judges travel nationwide to conduct trials in various designated cities.
	Trials are conducted before one judge, without a jury, and taxpayers are permitted to
	represent themselves if they desire. </font></small></p>
	<p><small><font FACE="Arial">     Taxpayers may be represented by
	practitioners admitted to the bar of the Tax Court. A case in the Tax Court is commenced
	by the filing of a petition. In deficiency cases, the petition must be timely filed within
	90 days (150 days if the notice of deficiency is mailed to a taxpayer outside the United
	States) after the date of the mailing of the deficiency notice. A $60 filing fee must be
	paid when the petition is filed. Once the petition is filed, payment of the underlying tax
	ordinarily is postponed until the case has been decided. </font></small></p>
	<p><small><font FACE="Arial">     In deficiency disputes involving
	$50,000 or less for each year involved, taxpayers may elect to have their case conducted
	under the Court's simplified small tax case procedure. Trials in small tax cases generally
	are less formal and result in a speedier disposition. However, decisions entered pursuant
	to small tax case procedures are not appealable.</font></small></p>
	<p><small><font FACE="Arial">     Cases are calendared for trial as
	soon as practicable (on a first in/ first out basis) after the case becomes at issue. When
	a case is calendared, the parties are notified by the Court of the date, time, and place
	of trial.</font></small></p>
	<p><small><font FACE="Arial">     The vast majority of cases are
	settled by mutual agreement without the necessity of a trial. However, if a trial is
	conducted, in due course a report is ordinarily issued by the presiding judge setting
	forth findings of fact and an opinion. The case is then closed in accordance with the
	judge's opinion by entry of a decision stating the amount of the deficiency or
	overpayment, if any.</font></small></p>
	<hr>
	<p><small><font FACE="Arial">Please send comments and suggestions regarding this web site
	to <a href="mailto:webmaster@ustaxcourt.gov">webmaster@ustaxcourt.gov</a>.</font></small></p>
	<p></font> </td>
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