A petitioner is the party requesting action in a court. In tax disputes, this role is frequently assumed by the taxpayer appealing an IRS position. However, if the government loses and appeals to a higher court, the IRS then assumes the role of the petitioner.
The Small Claims Division is a specific section of the Tax Court where taxpayers can resolve disputes involving amounts not exceeding $10,000 in a less formal and expedient manner compared to standard procedures.
