About the United States Tax Court

The Revenue Act of 1924 established the Board of Tax Appeals to adjudicate disputes involving the federal income and profits tax law. Originally housed within the IRS headquarters building, design for a purpose-built courthouse began in 1965 due to overcrowding at the IRS. Despite enthusiastic support for the project, the Vietnam War triggered funding cuts that delayed construction until 1972, when GSA secured a site and held a groundbreaking ceremony. The completed building was dedicated on November 22, 1974, the fiftieth anniversary of the Revenue Act that created the court.

A landmark work by master architect Victor Lundy, the building is a prominent example of the formalist modern style in Washington, DC and won a GSA Honor Award in the first-ever Design Awards Program held in 1972. Despite its relatively recent construction date, the U. S. Tax Court Building was added to the National Register of Historic Places in August 2008 for its exceptional architectural significance.

Last Reviewed: 2022-04-19