U.S. Tax Court

Article I courtTrial courtAppointedT.C.· Washington, D.C.

Lets taxpayers contest IRS deficiencies without first paying; judges serve 15-year terms. Appeals go to the regional U.S. Court of Appeals.

Disputes over federal tax deficiencies, before payment.

Appointed, President nominates, Senate confirms.

Precedent & authority

Part of a specialized track. Its decisions bind within that track; elsewhere they are persuasive only.