In its current form, the Tax Court was created by Section 951 the Tax Reform Act of 1969, which is currently codified as Section 7441 of the Internal Revenue Code and provides that “[t]here 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.” I.R.C. § 7441.
As part of the Consolidated Appropriations Act, 2016, Pub. L. 114-113, Congress amended a variety of provisions of the Code relevant to the Tax Court.… Read More