US Tax court - Money Control Advise

The United States Tax Court has played a key role in the development of Federal tax law since its founding as the Board of Tax Appeals in 1924. As with most institutions, the Tax Court, which was created in 1924 as the Board of Tax Appeals, originated in response to an existing need. In its case the need was created by the combination of two factors. The first of these was the development of the federal income and profits taxes and their emergence during World War I as the preeminent devices for financing the operations of Government. The second was the inadequacy of pre-existing institutions, both administrative and judicial, for adjudicating in an acceptable manner the disputes growing out of the changed conditions brought on by the new taxes.

Table of Contents

How many judges serve on the us tax court?

The Tax Court is composed of 19 presidentially appointed members. Trial sessions are conducted and other work of the Court is performed by those judges, by senior judges serving on recall, and by special trial judges. Although the Court is physically located in Washington, D.C., the judges travel nationwide to conduct trials in various designated places of trial.

History

Section 7441 of Title 26 of the United States Code provides that:

There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.

The Tax Court is a court of law exercising judicial power independent of the Executive and Legislative Branches. The Tax Court is one of the courts in which taxpayers can bring suit to contest IRS determinations, and it is the primary court in which taxpayers can do so without prepaying any portion of the disputed taxes.

Engagement & Outreach

On February 12, 2021, the Court announced its Diversity & Inclusion Series. The series is comprised of webinars that will spotlight different trailblazers and their paths to, and success in, the field of tax law. Registration is required but attendance is free.

In honor of Black History Month, the first webinar was Wednesday, February 24, 2021 and featured Loretta Collins Argrett. View the recorded webinar.

The March 31, 2021 webinar featured Samuel C. Thompson, Jr., Professor of Law, Arthur Weiss Distinguished Faculty Scholar and Director of the Center for the Study of Mergers and Acquisitions at Penn State Law. View the recorded webinar.

The April 28, 2021 featured Glenn Carrington, Dean of the School of Business at Norfolk State University. View the recorded webinar.

The May 26, 2021 program was a lunchtime event aimed at students and young attorneys. It featured Chief Judge Maurice B. Foley and Judges Emin Toro, Alina I. Marshall, and Juan F. Vasquez. The small group discussions covering the judges’ backgrounds, their non-traditional and varied paths to the bench, and the exciting field of tax law, were not recorded.

The June 30, 2021, program was moderated by Judge Tamara W. Ashford, and, in honor of LGBTQ+ Pride Month, the webinar focused on Tax Court Judges Joseph H. Gale and Albert G. Lauber. View the recorded webinar.

The July 28, 2021, program was moderated by Judge Cary Douglas Pugh, and, with interviews of Tiffany P. Smith (Chief Tax Counsel for Senator Ron Wyden’s staff of the United States Senate Committee on Finance), Andre J. Barnett (Senior Tax Counsel for the Senate Finance Committee), and Praveen Ayyagari (Tax Counsel for the majority staff of the House Ways & Means Committee), focused on tax careers on Capitol Hill. View the recorded webinar.

Guidance for Petitioners

https://www.ustaxcourt.gov/petitioners_start.html#START1

US Tax court petition

https://www.ustaxcourt.gov/resources/taxpayer/Guidance_for_Petitioners.pdf

US Tax court cases

https://dawson.ustaxcourt.gov/

FAQ about US Tax court:

Which is true about the US Tax court?

A. It is the court of last resort for military cases
B. It is not really part of the special court system
C. It is part of the constitutional court system
D. It is part of a special court system

Correct Answer is option B

Is the us tax court is a part of the judicial system of the us actually an independent judicial body?

A. True

While the US Tax Court is a part of the judicial system of the US it is actually an independent judicial body that was created by Congress true or false?

A. True

What year was US Tax court was established?

A. The first U.S. Tax Court was established in 1924, and named “U.S. Board of Tax Appeals.” Later, in 1942, it was re-named the United States Tax Court.

Is the US Tax court a Circuit court?

A. No, the US Tax Court is one of the US Special Courts, and is more similar to a District Court in that it has original (trial) jurisdiction over the cases it hears. While the US Tax Court is part of the federal court system, it is not part of the Judicial Branch of government. Congress oversees the special courts under their authority in Article I of the Constitution, making the court part of the Legislative Branch.

The US Tax court is an example of what article or legislative court?

A. Article ONE

Does the US Tax court hear civil cases?

A. Yes, the US Tax Court hears certain tax-related civil cases initiated either by the IRS or by the taxpayer. Civil cases in which the taxpayer is suing for a refund of overpaid taxes are heard in US District Court.

Is it true that all US states have state income tax?

A. Yes it is true

Is the US Tax Court established by the Department of Treasury?

A. No. The US Tax Court is overseen by the Department of the Treasury, part of the Executive Branch of government, but it was established under Congress’ authority in Article I of the Constitution.

What was the US tax court set up for?

A. The Tax Court was set up for adjudicating disputes over federal income tax. Taxpayers have a variety of legal settings, outside of bankruptcy to submit a tax dispute. However, the tax court is the only process in which taxpayers may dispute before paying a disputed tax in full.

Does the US Tax Court hear cases generated by the IRS?

A. Yes. The US Tax Court hears cases initiated by the IRS as well as challenges brought by taxpayers. If the taxpayer is bringing suit for a refund of taxes already paid, the case is heard in US District Court.

Is the US Tax Court an independent body within the federal judicial system?

A. Yes. US Tax Court, an Article I tribunal, is independent of the other courts in the federal judiciary. The Courts of general jurisdiction (US District Court, US Court of Appeals Circuit Courts, the US Supreme Court, and a few others) are all considered Article III tribunals, because that is the part of the Constitution that authorizes their creation and outlines jurisdiction.

Do you have to file taxes before you file bankruptcy?

You have to pay and file taxes when due under the US tax laws, which even has it’s own Federal Court System (The US Tax Court)

Bankruptcy which is done under the US Bankruptcy Laws, which have their own Federal Court System (The Federal Bankruptcy Court) doesn’t change any of the requirements. Apples & Oranges.