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.
All labels observed (1)
| Label | Occurrences |
|---|---|
| T.C. canonical | 3 |
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. self-linksurface differs ⓘ |
| 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 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: T.C. Description of subject: 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.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
United States Tax Court