1、 https:/crsreports.congress.gov December 2, 2015U.S. Tax Court: A Brief IntroductionThe U.S. Tax Court is an Article I court created by Congress to hear tax disputes arising under the Internal Revenue Code (IRC). This In Focus provides background information about the court. Creation The entity that
2、 eventually became the U.S. Tax Court was created by the Revenue Act of 1924 (P.L. 68-176) as the Board of Tax Appeals. The act established the board as an independent agency within the executive branch. While later renamed the “Tax Court of the United States” by the Revenue Act of 1942 (P.L. 77-753
3、), this action did not change the courts status as an independent agency. It was not until the Tax Reform Act of 1969 (P.L. 91-172) that Congress established the Tax Court as an Article I court. (For information on Article I courts, see CRS Report R43746, Congressional Power to Create Federal Courts
4、: A Legal Overview, by Andrew Nolan and Richard M. Thompson II.) The statutes providing for the courts organization and related matters are IRC Sections 7441-7479. Purpose The courts primary purpose is to provide a forum where taxpayers may challenge determinations by the Internal Revenue Service (I
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