T.C.
E65836
T.C. is the standard abbreviation for the United States Tax Court, a federal court that hears disputes between taxpayers and the Internal Revenue Service.
Aliases (1)
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Article I court
→
abbreviation → federal court → |
| allows | prepayment litigation of tax deficiencies → |
| allowsRepresentationBy |
attorneys
→
non-attorney practitioners admitted to the Tax Court bar → |
| appealsTo |
United States courts of appeals
→
surface form: "United States Courts of Appeals"
|
| citationAbbreviation | T.C. → |
| citationFormat | [volume] T.C. [page] (year) → |
| composition | presidentially appointed judges → |
| country |
United States of America
→
surface form: "United States"
|
| createdBy | United States Congress → |
| decisionType |
CDP lien and levy cases
→
collection due process cases → deficiency cases → innocent spouse cases → partnership and TEFRA cases → whistleblower award cases → |
| docketType | small tax cases → |
| establishedAsArticleICourt | 1969 → |
| hasChiefJudge | Chief Judge of the United States Tax Court → |
| hasNationwideJurisdiction | true → |
| hears |
deficiency redetermination petitions
→
petitions for review of IRS determinations → |
| hearsCasesFrom |
Internal Revenue Service
→
taxpayers → |
| isIndependentOf | Internal Revenue Service → |
| issues |
memorandum opinions
→
regular opinions → summary opinions → |
| jurisdiction | United States federal tax law → |
| locatedIn | Washington, D.C. → |
| party |
petitioner
→
Commissioner of Internal Revenue →
surface form: "respondent Commissioner of Internal Revenue"
|
| predecessor |
United States Tax Court
→
surface form: "Board of Tax Appeals"
|
| primaryFunction | hears disputes between taxpayers and the Internal Revenue Service → |
| publishes | Tax Court Reports → |
| rulesOfPractice | Tax Court Rules of Practice and Procedure → |
| smallTaxCaseAppealability | decisions generally not appealable → |
| smallTaxCaseLimit | statutory dollar threshold set by Congress → |
| standsFor | United States Tax Court → |
| subjectMatter |
certain excise taxes
→
estate tax → federal tax disputes → gift tax → income tax → |
| termLength | 15 years → |
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form: "United States Tax Court"