U.S. GOVERNMENT > The Three Branches > Judicial Branch > U.S. Courts of Appeals

U.S. Tax Court

Established by Congress in 1924 under Article I of the Constitution, the U.S. Tax Court decides controversies between taxpayers and the Internal Revenue Service involving underpayment of federal income, gift, and estate taxes. Its decisions may be appealed to the federal courts of appeals and are subject to the review of the U.S. Supreme Court on writs of certiorari.

The 19 tax court judges are appointed by the President for terms of 15 years.

The judges of the court elect one of their number to serve a two-year term as chief judge with responsibility for overall administration of the court in addition to a caseload. Retired judges may be recalled by the chief judge for service in the court. In addition, there are currently 17 authorized special trial judges appointed by the chief judge, who serve under rules and regulations promulgated by the court.

The Tax Court hears cases in approximately 80 cities. Its offices are located in Washington, D.C.