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. The cost of filing depends on the type of case. If you elect small claims procedure, you should be aware that the decision of the magistrate is final and cannot be appealed.