United States Tax Court

E10945

Article I court federal trial court specialized court

The United States Tax Court is a federal trial court that specializes in resolving disputes between taxpayers and the Internal Revenue Service over federal tax liabilities.

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Observed surface forms (4)

Surface form	Occurrences
Board of Tax Appeals	2
U.S. Tax Ct.	1
United States Tax Court judges	1
United States Tax Court website	1

Statements (49)

Predicate	Object
instanceOf	Article I court ⓘ federal trial court ⓘ specialized court ⓘ
abbreviation	T.C. ⓘ United States Tax Court self-linksurface differs ⓘ surface form: U.S. Tax Ct.
allows	taxpayers to litigate without first paying the disputed tax in deficiency cases ⓘ
appealsFrom	Internal Revenue Service determinations ⓘ
appealsTo	United States courts of appeals ⓘ surface form: United States Courts of Appeals
country	United States of America ⓘ surface form: United States
createdUnder	Article I of the United States Constitution ⓘ
decisionsPublishedIn	Tax Court Memorandum Opinions ⓘ Tax Court Reports ⓘ
doesNotHaveJurisdictionOver	criminal tax prosecutions ⓘ state and local tax disputes ⓘ
establishedBy	United States Congress ⓘ
funding	federally funded court ⓘ
governingLaw	Internal Revenue Code ⓘ Tax Court Rules of Practice and Procedure ⓘ
hasChiefJudge	Chief Judge of the United States Tax Court ⓘ
hasClerk	Clerk of the United States Tax Court ⓘ
hasNumberOfJudges	19 presidentially appointed judges ⓘ
hasOfficialLanguage	English ⓘ
hasSpecialProcedure	small tax case procedures ⓘ
hasTypeOfJudges	presidentially appointed judges with Senate confirmation ⓘ
hearsCases	cases without a jury ⓘ
holds	trial sessions in cities throughout the United States ⓘ
isIndependentOf	Internal Revenue Service ⓘ United States Department of the Treasury ⓘ
jurisdiction	certain excise taxes ⓘ collection due process cases ⓘ deficiency proceedings ⓘ disputes between taxpayers and the Internal Revenue Service ⓘ estate and gift taxes in specified circumstances ⓘ federal income tax ⓘ federal tax law ⓘ innocent spouse relief cases ⓘ partnership-level proceedings under TEFRA and its successors ⓘ whistleblower award cases ⓘ
location	400 Second Street NW, Washington, D.C. ⓘ
partyType	Commissioner of Internal Revenue ⓘ taxpayers ⓘ
predecessor	United States Tax Court self-linksurface differs ⓘ surface form: Board of Tax Appeals
procedure	bench trials ⓘ
seat	Washington, D.C. ⓘ
smallCaseDollarLimit	statutory dollar limit for small tax cases ⓘ
subjectMatter	civil federal tax disputes ⓘ
termLengthOfJudges	15 years ⓘ
travelsOn	national trial calendar ⓘ
website	https://www.ustaxcourt.gov ⓘ

Referenced by (23)

Full triples — surface form annotated when it differs from this entity's canonical label.

United States Tax Court → abbreviation → United States Tax Court self-linksurface differs ⓘ

this entity surface form: U.S. Tax Ct.

Appeals Office → alternativeTo → United States Tax Court ⓘ

subject surface form: IRS Appeals Office

Helvering v. Horst → appliedBy → United States Tax Court ⓘ

Tax Court Rules of Practice and Procedure → appliesTo → United States Tax Court ⓘ

Clerk of the United States Tax Court → appliesToJurisdiction → United States Tax Court ⓘ

Tax Court Rules of Practice and Procedure → canBeAmendedBy → United States Tax Court ⓘ

Clerk of the United States Tax Court → employer → United States Tax Court ⓘ

Tax Court Rules of Practice and Procedure → enforcedBy → United States Tax Court ⓘ

this entity surface form: United States Tax Court judges

United States in tax litigation → hasVenue → United States Tax Court ⓘ

Washington, D.C. (administrative base via the Administrative Office of the U.S. Courts) → hostsInstitution → United States Tax Court ⓘ

subject surface form: Washington, D.C.

federal judiciary of the United States → includesCourt → United States Tax Court ⓘ

Internal Revenue Code → interpretedBy → United States Tax Court ⓘ

Tax Court Memorandum Opinions → issuedBy → United States Tax Court ⓘ

Tax Court Reports → jurisdiction → United States Tax Court ⓘ

Tax Court Reports → maintainedBy → United States Tax Court ⓘ

Clerk of the United States Tax Court → partOf → United States Tax Court ⓘ

United States Tax Court → predecessor → United States Tax Court self-linksurface differs ⓘ

this entity surface form: Board of Tax Appeals

T.C. → predecessor → United States Tax Court ⓘ

subject surface form: United States Tax Court

this entity surface form: Board of Tax Appeals

Tax Court Rules of Practice and Procedure → promulgatedBy → United States Tax Court ⓘ

Tax Court Memorandum Opinions → publishedBy → United States Tax Court ⓘ

this entity surface form: United States Tax Court website

Clerk of the United States Tax Court → reportsTo → United States Tax Court ⓘ

T.C. → standsFor → United States Tax Court ⓘ

Office of Chief Counsel → worksWith → United States Tax Court ⓘ