Special Courts: United States Tax Court

Pages71-71
JUDICIAL BRANCH 71
United States Tax Court
400 Second Street NW., Washington,DC 20217–0002
Phone, 202–521–0700. Internet, http://www.ustaxcourt.gov.
The United States Tax Court is a court of
record under Article I of the Constitution
of the United States (26 U.S.C. 7441).
The court was created as the United
States Board of Tax Appeals by the
Revenue Act of 1924 (43 Stat. 336). The
name was changed to the Tax Court of
the United States by the Revenue Act of
1942 (56 Stat. 957). The Tax Reform Act
of 1969 (83 Stat. 730) established the
court under Article I and then changed its
name to the United States Tax Court.
The court comprises 19 judges who
are appointed by the President to 15-year
terms and subject to Senate conf‌irmation.
The court also has varying numbers of
both senior judges (who may be recalled
by the chief judge to perform further
judicial duties) and special trial judges
(who are appointed by the chief judge
and may hear and decide a variety of
cases). The court’s jurisdiction is set forth
in various sections of title 26 of the U.S.
Code.
The off‌ices of the court and its judges
are in Washington, DC. However, the
court has national jurisdiction and
schedules trial sessions in more than
70 cities in the United States. Each trial
session is conducted by one judge,
senior judge, or special trial judge. Court
proceedings are open to the public and
are conducted in accordance with the
court’s Rules of Practice and Procedure
and the rules of evidence applicable in
trials without a jury in the U.S. District
Court for the District of Columbia. A
fee of $60 is charged for the f‌iling of
a petition. Practice before the court
is limited to practitioners admitted
under the court’s Rules of Practice and
Procedure.
Decisions entered by the court, other
than decisions in small tax cases, may be
appealed to the regional courts of appeals
and, thereafter, upon the granting of a
writ of certiorari, to the Supreme Court
of the United States. At the option of
petitioners, simplif‌ied procedures may be
used in small tax cases. Small tax cases
are f‌inal and not subject to review by any
court.
For further information, contact the Off‌ice of the Clerk of the Court, United States Tax Court, 400 Second
Street NW., Washington,DC 20217–0002. Phone, 202–521–0700. Internet, http://www.ustaxcourt.gov.
United States Court of Appeals for Veterans Claims
Suite 900, 625 Indiana Avenue NW., Washington, DC 20004–2950
Phone, 202–501–5970. Internet, http://www.uscourts.cavc.gov.
The United States Court of Veterans
Appeals was established on November
18, 1988 (102 Stat. 4105, 38 U.S.C. 7251)
pursuant to Article I of the Constitution,
and given exclusive jurisdiction to review
decisions of the Board of Veterans Appeals.
The court was renamed the United States
Court of Appeals for Veterans Claims by
the Veterans Programs Enhancement Act
of 1998 (38 U.S.C. 7251 note). The court
may not review the schedule of ratings
for disabilities or actions of the Secretary
in adopting or revising that schedule.
Decisions of the Court of Appeals for
Veterans Claims may be appealed to the
United States Court of Appeals for the
Federal Circuit.
The court consists of seven judges
appointed by the President, with the advice
and consent of the Senate, for 15-year terms.
One of the judges serves as chief judge.
The court’s principal off‌ice is in the
District of Columbia, but the court can also
act at any place within the United States.
For further information, contact the Clerk, United States Court of Appeals for Veterans Claims, Suite 900,
625 Indiana Avenue NW.,Washington, DC 20004–2950. Phone, 202–501–5970. Internet, http://www.
uscourts.cavc.gov.

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