Statements (138)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:court_cases
gptkb:tax_policy |
| gptkbp:appeals_to |
gptkb:United_States_District_Court
|
| gptkbp:case_analysis |
uses electronic filing system
|
| gptkbp:case_types |
Collection due process cases
Deficiency cases Refund cases tax fraud cases tax evasion cases tax refund cases small tax cases excise tax cases employment tax cases estate tax cases gift tax cases tax shelter cases Declaratory judgment cases tax litigation cases tax compliance cases international tax cases Interest abatement cases corporate tax cases large tax cases partnership cases tax advisory cases tax advisory review cases tax advisory review review cases tax advocacy cases tax advocacy review cases tax advocacy review review cases tax appeal cases tax assessment cases tax assessment review cases tax assessment review review cases tax audit cases tax audit review cases tax audit review review cases tax collection cases tax compliance enforcement cases tax compliance enforcement review cases tax compliance enforcement review review cases tax compliance review cases tax compliance review review cases tax consultation cases tax consultation review cases tax consultation review review cases tax deficiency cases tax deficiency review cases tax deficiency review review cases tax dispute cases tax enforcement cases tax enforcement review cases tax enforcement review review cases tax examination cases tax examination review cases tax examination review review cases tax interest cases tax interest review cases tax interest review review cases tax investigation cases tax investigation review cases tax investigation review review cases tax liability cases tax liability review cases tax liability review review cases tax negotiation cases tax negotiation review cases tax negotiation review review cases tax penalty cases tax penalty review cases tax penalty review review cases tax planning cases tax refund review cases tax refund review review cases tax representation cases tax representation review cases tax representation review review cases tax resolution cases tax resolution review cases tax resolution review review cases tax review cases tax review review cases tax settlement cases tax settlement review cases tax settlement review review cases tax strategy cases tax-related cases |
| gptkbp:court |
Article I court
for tax issues |
| gptkbp:decided_by |
can be appealed
Decisions can be appealed |
| gptkbp:educational_resources |
provides resources for taxpayers
|
| gptkbp:established |
gptkb:1942
|
| gptkbp:established_in |
gptkb:United_States_Congress
|
| gptkbp:first_chief_judge |
Judge John M. Mc Cloy
|
| gptkbp:headquarters |
gptkb:Washington,_D._C.
|
| gptkbp:hears_cases |
collection due process cases
deficiency cases innocent spouse cases refund cases without a jury other tax-related matters |
| gptkbp:historical_significance |
first court established to handle tax cases
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States Tax Court
|
| gptkbp:is_debated_in |
offers mediation services
|
| gptkbp:judges |
gptkb:19
currently serving chief judge Currently serving chief judge |
| gptkbp:jurisdiction |
Federal tax disputes
federal tax disputes |
| gptkbp:legal_framework |
15 years
by the President of the United States |
| gptkbp:location |
Multiple locations across the United States
multiple locations across the U. S. |
| gptkbp:notable_case |
Kahn v. Commissioner
Baker v. Commissioner Harris v. Commissioner Boeing Co. v. United States Hoffman v. Commissioner Golsen v. Commissioner Estate of Mc Lendon v. Commissioner |
| gptkbp:opening_date |
gptkb:1942
|
| gptkbp:precedent |
decisions are binding on lower courts
|
| gptkbp:primary_function |
Resolve disputes between taxpayers and the IRS
|
| gptkbp:public_access |
court proceedings are generally open to the public
|
| gptkbp:record |
maintains records of all cases
|
| gptkbp:revenue |
$60
required for petitions |
| gptkbp:rules_of_practice |
governed by its own rules
|
| gptkbp:settlement_options |
encourages settlement before trial
|
| gptkbp:social_issues |
upholds taxpayer rights during proceedings
|
| gptkbp:taxpayer_representation |
Taxpayers can represent themselves or hire attorneys
allowed to represent themselves can hire attorneys |
| gptkbp:website |
www.ustaxcourt.gov
ustaxcourt.gov |
| gptkbp:bfsParent |
gptkb:Hernandez_v._Commissioner
|
| gptkbp:bfsLayer |
6
|