CargoAdmin, Bureaucrats, Moderators (CommentStreams), fileuploaders, Interface administrators, newuser, Push subscription managers, Suppressors, Administrators
14,662
edits
Tax Court: Difference between revisions
no edit summary
No edit summary |
No edit summary |
||
| Line 1: | Line 1: | ||
{{Organization | |||
{{Organization | |||
|OrganizationName=United States Tax Court | |OrganizationName=United States Tax Court | ||
|OrganizationType=Judicial Branch (Specific 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. | |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. | ||
| | |ParentOrganization=Judicial Branch of the United States Government | ||
|CreationLegislation=The Revenue Act of 1924; The Tax Court Reform Act of 1998 | |||
|Employees=200 | |Employees=200 | ||
|Budget=$52M (FY 2024) | |Budget=$52M (FY 2024) | ||
| | |OrganizationExecutive=Chief Judge | ||
|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 | |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 | ||
|HeadquartersLocation=38.89561, -77.01474 | |||
|HeadquartersLocation=38. | |||
|HeadquartersAddress=400 Second Street, NW, Washington, DC 20217, USA | |HeadquartersAddress=400 Second Street, NW, Washington, DC 20217, USA | ||
|Website=https://www.ustaxcourt.gov/ | |||
}} | }} | ||
{{Short description|United States federal tribunal dealing with tax matters}} | |||
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> | 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> | ||