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U.S. Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article One of the United States Constitution, Article I of the Constitution of the United States, 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. Though taxpayers may choose to litigation, litigate tax matters in a variety of legal settings, outside of Bankruptcy in the United States, bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court Building
The United States Tax Court Building is a courthouse located at 400 Second Street, Northwest, Washington, D.C., in the Judiciary Square neighborhood. It serves as the headquarters of the United States Tax Court. Built in 1972, the building and its landscaped plaza occupy the entire block bound by D Street, E Street, Second Street, and Third street. Building history Government officials selected architect Victor A. Lundy, renowned for his sculptural architectural designs and innovative uses of engineering technology, to design the building in 1965. They awarded Lundy the contract without competition, expressing their confidence in his abilities to design a Modern landmark. The desig ...[...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
