United States Tax Court

United States Tax Court
Seal of the United States Tax Court.svg
LocationUnited States Tax Court Building
Appeals toUnited States courts of appeals (Geographic circuits)
AuthorityArticle I tribunal
Created byRevenue Act of 1924
26 U.S.C. §§ 74417479
Composition methodPresidential nomination
with Senate advice and consent
Judge term length15 years
Chief JudgeKathleen Kerrigan

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".[1] 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.[2]

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).[3]

The main emblem of the tax court represents a fasces.

  1. ^ U.S. Const., art. I, sec. 8, cl. 9.
  2. ^ See 26 U.S.C. § 7441.
  3. ^ 357 U.S. 63 (1958), affirmed on rehearing, 362 U.S. 145 (1960).

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