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Magistrate Division

General Information

In the Magistrate Division of the Tax Court cases are heard by a magistrate, who is a judicial officer sworn to apply the laws in a fair and impartial manner. Magistrates encourage cooperation between the parties and offer mediation services. The magistrate will listen to what the parties say and issue a written decision resolving the dispute. The decision is based only on the written and oral evidence the parties provide. There is no official transcript or recording of the proceeding.

You can appeal to the Magistrate Division by filing a written complaint (upon request the court will furnish a sample form). Final decisions of the magistrates may be appealed to the Regular Division of the Tax Court.

The parties are responsible for contributing to the efficient management and resolution of their case. The court requires full cooperation and disclosure of information so that surprise does not disadvantage a party.