Tax Attorneys Hope for Congress to Expand Reach of Tax Court

The National Taxpayer Advocate is pushing for Congress to allow the U.S. Tax Court to hear the cases of individuals seeking tax refunds, a change that would benefit low-income taxpayers and open the door to more settlements.

Under current law, taxpayers who have paid tax and are seeking a refund must file suit in a district court or at the U.S. Court of Federal Claims. The Tax Court is for taxpayers who owe tax and want to litigate a dispute with the IRS. But that system is convoluted, and the technical expertise of Tax Court judges makes it ...