United States Tax Court

The United States Tax Court is a special court created by the U.S. Congress to adjudicate disputes over tax assessments. This court is technically an administrative court , because the judges are appointed for a term of years, instead of for life. Because it does not meet the strictures of a court created under Article Three of the United States Constitution, decisions of the tax court may automatically be reviewed by the United States Court of Appeal from whichever federal circuit the case arose.