United States Tax Court Occupants
United States Tax Court
The Revenue Act of 1924 established the Board of Tax Appeals which was created due the need for the adjudication of disputes involving the federal income and profits taxes. For this reason, the history of the court must start with the development and early history of the modern income tax which emerged during World War I. Congress created the Tax Court as an independent judicial authority for taxpayers disputing certain Internal Revenue Service (IRS) determinations
The mission of the United States Tax Court is to provide a national forum to expeditiously resolve disputes between taxpayers and the Internal Revenue Service while carefully considering the merits of each case and ensuring the uniform interpretation of the Internal Revenue Code. The Court is committed to providing taxpayers, most of whom are self-represented, with a convenient place of trial and, when their disputes involve relatively small amounts of tax dollars, simplified procedures.