The United States Tax Court is a federal court. As it is a court, all its proceedings are recorded. It is an independent judicial body. It is not controlled by or affiliated with the Internal Revenue Service (IRS). Congress created the Treasury Court as an independent judicial authority for taxpayers challenging certain IRS decisions. The Tax Court`s power to resolve these disputes is called its jurisdiction. Generally, a taxpayer can file a claim in a tax court in response to certain IRS decisions. A taxpayer who initiates such proceedings is called the „plaintiff” and the Commissioner of Internal Revenue is the „defendant”. The tax court is located in Washington, D.C. Its judges and special judges preside over trials in 74 U.S. cities. The building presents itself as a cube that has been divided into four units: a dramatic cantilevered courthouse at the front with office buildings on either side and at the back. These four components overlook a base of a floor called a podium.
The building is clad in flame-treated Royal Pearl granite from Georgia and heat-absorbing and glare-reducing bronze bronze bronze columns. Lundy`s skillful manipulation of materials and cavities between blocks articulates units. In 1929, the U.S. Supreme Court emphasized that the Tax Appeals Board was not a „court,” but „an executive or board of directors on whose decision the parties have the opportunity to file an application for review with the courts after the administrative inquiry of the committee has been conducted and decided.” [12] An important reason for efforts to establish a single national court of appeals for tax matters is that the U.S. Tax Court does not have exclusive jurisdiction in tax matters. In addition to the tax court, federal tax cases can be heard and decided by three other courts: the U.S. District Court, the Federal Court, and the Bankruptcy Court. [32] In the first two cases, the taxpayer bringing the action must normally first have paid for the default identified by the IRS. [33] For the insolvency court, the question of taxation must of course be raised in bankruptcy proceedings.
[34] Appeals against the bankruptcy court must first be filed in the United States District Court. [34] Appeals outside the District and Federal Claims Courts follow the same route as those from the U.S. Tax Court, as described above. [34] BIRMINGHAMNo permanent courtroom. (For the address, see the announcement of the trial.) In 1991, the United States Supreme Court ruled in Freytag v. The structure of the building not only allowed a safe execution of Lundy`s design, but is also an important technical achievement. Compression and tension bridges, steel cables hidden in the building`s walls, and six slender columns all support the imposing 4,000-ton cantilevered courthouse that juts out beyond the entrance. Pressure and tension bridges also act as internal circulation bridges. Combining the interior and exterior of the building, Lundy explained, „In this building, you`ll always have an idea of where you are and the sky outside.” The exterior forms of the building indicate the interior layout of the space.
In the 1930s, the U.S. Board of Tax Appeals, later renamed the Tax Court of the United States, was housed in the Internal Revenue Service Building in the Federal Triangle. In 1956, overcrowding and the desire to separate the judiciary and the executive led to the first attempts to move the court.