Section 7441 of Title 26 of the United States Code provides that:
There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.
The Tax Court is a court of law exercising judicial power independent of the Executive and Legislative Branches. The Tax Court is one of the courts in which taxpayers can bring suit to contest IRS determinations, and it is the primary court in which taxpayers can do so without prepaying any portion of the disputed taxes.
The Tax Court is composed of 19 presidentially appointed members. Trial sessions are conducted and other work of the Court is performed by those judges, by senior judges serving on recall, and by special trial judges. Although the Court is physically located in Washington, D.C., the judges travel nationwide to conduct trials in various designated places of trial.
We are excited to include here Victor Lundy: Sculptor of Space. This informative and entertaining documentary was produced by the GSA (General Services Administration) as part of The Historic Building Film Series.
Victor Lundy: Sculptor of Space captures the recollections of the modern American master architect and artist who designed GSA's historic U.S. Tax Court Building in Washington, DC.
For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.