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Tax Court: Difference between revisions
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{{Short description|United States federal tribunal dealing with tax matters}} | {{Short description|United States federal tribunal dealing with tax matters}} | ||
{{ | {{Organization | ||
|OrganizationName=United States Tax Court | |||
|OrganizationType=Judicial Branch (Specific Court) | |||
|Mission=The United States Tax Court adjudicates disputes between taxpayers and the Internal Revenue Service (IRS) concerning federal income tax liabilities. It provides a judicial forum for taxpayers to resolve tax disputes before formal assessments are made, aiming to ensure fairness and accuracy in tax law application. | |||
|OrganizationExecutive=Chief Judge | |||
|Employees=200 | |||
|Budget=$52M (FY 2024) | |||
|Website=https://www.ustaxcourt.gov/ | |||
|Services=Adjudication of federal income tax disputes; Pre-assessment review of tax cases; Small case procedures for disputes involving $50,000 or less; Regular trial sessions | |||
|ParentOrganization=Judicial Branch of the United States Government | |||
|CreationLegislation=The Revenue Act of 1924; The Tax Court Reform Act of 1998 | |||
|Regulations= | |||
|HeadquartersLocation=38.893576, -77.016841 | |||
|HeadquartersAddress=400 Second Street, NW, Washington, DC 20217, USA | |||
}} | |||
The '''United States Tax Court''' (in [[case citation]]s, '''T.C.''') is a [[Federal judiciary of the United States|federal]] [[trial court]] [[court of record|of record]] established by [[US Congress|Congress]] under [[Article One of the United States Constitution|Article I]] of the [[Constitution of the United States|U.S. Constitution]], section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court".<ref>[[Article One of the United States Constitution|U.S. Constitution., article I]], section 8, cl. 9.</ref> 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]].<ref>See {{usc|26|7441}}.</ref> | |||
Though taxpayers may choose to [[litigation|litigate]] tax matters in a variety of legal settings, outside of [[Bankruptcy in the United States|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 first be paid and that the party then file suit to recover the contested amount paid (the "full payment rule" of ''[[Flora v. United States]]'').<ref>357 U.S. 63 (1958), ''affirmed on rehearing'', 362 U.S. 145 (1960).</ref> | Though taxpayers may choose to [[litigation|litigate]] tax matters in a variety of legal settings, outside of [[Bankruptcy in the United States|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 first be paid and that the party then file suit to recover the contested amount paid (the "full payment rule" of ''[[Flora v. United States]]'').<ref>357 U.S. 63 (1958), ''affirmed on rehearing'', 362 U.S. 145 (1960).</ref> | ||