|United States Tax Court|
|Location||United States Tax Court Building|
|Appeals to||United States courts of appeals (Geographic circuits)|
|Authority||Article I tribunal|
|Created by||Revenue Act of 1924|
26 U.S.C. §§ 7441–7479
|Composition method||Presidential nomination|
with Senate advice and consent
|Judge term length||15 years|
|Chief Judge||Kathleen Kerrigan|
|This article is part of a series on|
|Taxation in the United States|
|United States portal|
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service.
Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" of Flora v. United States).
The main emblem of the tax court represents a fasces.