United States Tax Court

United States Tax Court
(T.C.)
Location	United States Tax Court Building (Washington, D.C.)
Appeals to	United States courts of appeals (Geographic circuits)
Established	1924
Authority	Article I tribunal
Created by	Revenue Act of 1924 26 U.S.C. §§ 7441–7479
Composition method	Presidential nomination with Senate advice and consent
Judges	19
Judge term length	15 years
Chief Judge	Kathleen Kerrigan
www.ustaxcourt.gov

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The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court".^[1] 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.^[2]

Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of 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).^[3]