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About: United States Tax Court     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:SocialGroup107950920, within Data Space : dbpedia.org associated with source document(s)

Type: Thingplaceyago:WikicatArticleITribunalsyago:Abstraction100002137yago:Assembly108163792yago:Court108329453yago:Gathering107975026yago:Group100031264yago:SocialGroup107950920 New Facet based on Instances of this Class

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". 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. The main emblem of the tax court represents a fasces.