United States Tax Court Occupants
United States Tax Court
The precursor of the modern U.S. Tax Court, the Board of Tax Appeals, was created by the Revenue Act of 1924 to adjudicate disputes involving federal income and profits tax law. Congress created the Tax Court as an independent judicial authority for taxpayers disputing Internal Revenue Service (IRS) determinations regarding the newly created federal income tax, which emerged during World War I.
Today 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.