Congress Sets Up The U.S. Tax Court

1924

Congress creates the U.S. Tax Court to give taxpayers a place to dispute decisions of the Internal Revenue Service involving payment of federal income, gift, or estate taxes. The Tax Court’s decisions can be appealed to the federal courts of appeals and are subject to review by the U.S. Supreme Court. Today, there are nineteen tax court judges who are appointed by the President for terms of fifteen years.