Statements (62)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:court_cases
|
| gptkbp:appeals_to |
gptkb:United_States_District_Court
limited to legal issues |
| gptkbp:case_outcome |
can affect tax liability
|
| gptkbp:case_types |
collection due process cases
deficiency cases innocent spouse cases other tax-related cases refund cases |
| gptkbp:consequences |
can involve IRS audits
can involve complex tax issues can involve corporations can involve deductions can involve estates can involve foreign entities can involve individual taxpayers can involve interest on tax liabilities can involve large sums of money can involve non-profit organizations can involve partnerships can involve penalties can involve tax assessments can involve tax compliance issues can involve tax credits can involve tax evasion allegations can involve tax fraud allegations can involve tax refunds. can involve tax-exempt organizations can involve trusts |
| gptkbp:court |
Article I court
generally informal |
| gptkbp:created_by |
gptkb:United_States_Congress
|
| gptkbp:decided_by |
can be appealed
in the United States Tax Court Reports |
| gptkbp:established |
gptkb:1969
1924 |
| gptkbp:evidence_rules |
less strict than in other courts
|
| gptkbp:headquarters |
gptkb:Washington,_D._C.
|
| gptkbp:hears_cases |
nationwide
without a jury |
| https://www.w3.org/2000/01/rdf-schema#label |
U. S. Tax Court
|
| gptkbp:is_debated_in |
available
|
| gptkbp:judges |
gptkb:19
presidentially appointed currently appointed chief judge |
| gptkbp:jurisdiction |
federal tax disputes
|
| gptkbp:location |
gptkb:United_States
|
| gptkbp:major_city |
encouraged before trial
|
| gptkbp:primary_function |
resolve tax disputes
|
| gptkbp:revenue |
required for petitions
|
| gptkbp:social_issues |
protected under law
|
| gptkbp:tax_court_decisions |
binding on IRS
not binding on other courts |
| gptkbp:tax_court_judges |
specialized in tax law
|
| gptkbp:tax_court_rules |
govern proceedings
|
| gptkbp:taxpayer_representation |
allowed to represent themselves
can hire attorneys |
| gptkbp:type |
Article I court
|
| gptkbp:website |
ustaxcourt.gov
|
| gptkbp:bfsParent |
gptkb:United_States_federal_law
gptkb:tax_policy |
| gptkbp:bfsLayer |
4
|