Disambiguation evidence for T.C. via surface form
"United States Tax Court"
As subject (45)
Triples where this entity appears as subject under the
label "United States Tax Court".
| Predicate | Object |
|---|---|
| allows | prepayment litigation of tax deficiencies ⓘ |
| allowsRepresentationBy | attorneys ⓘ |
| allowsRepresentationBy | 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 ⓘ |
| decisionType | collection due process cases ⓘ |
| decisionType | deficiency cases ⓘ |
| decisionType | innocent spouse cases ⓘ |
| decisionType | partnership and TEFRA cases ⓘ |
| decisionType | whistleblower award cases ⓘ |
| docketType | small tax cases ⓘ |
| establishedAsArticleICourt | 1969 ⓘ |
| hasChiefJudge | Chief Judge of the United States Tax Court ⓘ |
| hasNationwideJurisdiction | true ⓘ |
| hears | deficiency redetermination petitions ⓘ |
| hears | petitions for review of IRS determinations ⓘ |
| hearsCasesFrom | Internal Revenue Service ⓘ |
| hearsCasesFrom | taxpayers ⓘ |
| instanceOf | Article I court ⓘ |
| instanceOf | federal court ⓘ |
| isIndependentOf | Internal Revenue Service ⓘ |
| issues | memorandum opinions ⓘ |
| issues | regular opinions ⓘ |
| issues | summary opinions ⓘ |
| jurisdiction | United States federal tax law ⓘ |
| locatedIn | Washington, D.C. ⓘ |
| party | petitioner ⓘ |
| party |
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 ⓘ |
| subjectMatter | certain excise taxes ⓘ |
| subjectMatter | estate tax ⓘ |
| subjectMatter | federal tax disputes ⓘ |
| subjectMatter | gift tax ⓘ |
| subjectMatter | income tax ⓘ |
| termLength | 15 years ⓘ |