Tax court has two procedures, informal and general. The informal procedure is cheap and fast. A taxpayer could represent themselves or get a friend or accountant in the informal procedure. Informal procedures only deal with assessments to certain threshold and a taxpayer has to elect to take this route. Decisions from informal procedures are not precedent-setting and the judge has more discretion than in general procedures. informal procedures allow limited appeal rights to a higher court. General procedures deal with all assessments and require a taxpayer either to represent themselves or get a lawyer. General procedures could drag on for years and the decisions are precedent-setting.