Skip to main content

U.S. Tax Court Established


Established by Congress, the U.S. Tax Court gives taxpayers a place to dispute decisions made by the Internal Revenue Service involving payment of federal income, gift or estate taxes. Its decisions may be appealed to the federal courts of appeals and are subject to review by the U.S. Supreme Court. Today, 19 tax court judges are appointed by the president for terms of 15 years. The Tax Court’s offices are in Washington, D.C., but the judges travel across the country and conduct trials in 80 cities.