U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter C— The Tax Court › Part PART I— ORGANIZATION AND JURISDICTION

26 U.S.C. § 7441

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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.

Notes of Decisions
Cited in 34 cases (3 in the last 5 years), 1958–2025 · leading case: Peter Kuretski v. Comm'r of IRS, 755 F.3d 929 (D.C. Cir. 2014).
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Peter Kuretski v. Comm'r of IRS, 755 F.3d 929 (D.C. Cir. 2014). · cites it 4× “at 730 (codified at 26 U.S.C. § 7441 ). The 1969 Act extended the term of Tax Court judges from twelve years to fifteen years.”
Freytag v. Comm'r, 501 U.S. 868 (1991). · cites it 2× “730 , 26 U. S. C. § 7441 , Congress "established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court.”
Wilson v. Comm'r, 705 F.3d 980 (9th Cir. 2013). · cites it 2× “” 26 U.S.C. § 7441 ; see also Harold Dubroff, The United States Tax Court: An Historical Analysis—Part IV: The Board Becomes a Court, 41 Alb.”
Byers v. United States Tax Court, 211 F. Supp. 3d 240 (D.D.C. 2016). · cites it 5× “487 , 730 (1969) (codified at 26 U.S.C. § 7441 ). The Senate Report accompanying the 1969 Act stated that, because “the Tax Court has only judicial duties, the committee believes it is anomalous to continue to classify it with quasi-judicial executive agencies that have…”
United States v. Lemrick Nelson, Jr. & Charles Price, Also Known as Bald Black Man, 277 F.3d 164 (2d Cir. 2002). “2, to the authority of the Chief Judge of the United States Tax Court to appoint Special Trial Judges to preside over tax disputes, pursuant to 26 U.S.C. § 7441 . The Court reached the merits of this claim — in spite of the fact that the petitioners had waived it by consenting…”
United States v. Weiss, 36 M.J. 224 (1992). “See 26 USC § 7441 (“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.”
In the Matter of Hipp, Inc., Debtor. Thomas J. Griffith, Tr. v. David Oles, 895 F.2d 1503 (5th Cir. 1990). “2d 469 (1966) (however, this was before the tax court was explicitly designated an Article I court in 1969 by 26 U.S.C. § 7441 ). Territorial courts are also non-Article III courts, created by Congress pursuant to Article IV, section 3, of the Constitution.”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “The current provision for appeal to the Tax Division of the Superior Court *694 was enacted by the District of Columbia Court Reform and Criminal Procedure Act of 1970, § 161, 84 Stat 579 (1970), which made tax jurisdiction exclusive and abolished common law remedies, Reform Act…”
Paolo Lo Duca v. United States, 93 F.3d 1100 (2d Cir. 1996). “§ 1491 (a)(1) (1994) ("jurisdiction” of Court of Federal Claims); 38 U.”
Laura Heim v. Comm'r of Internal Revenue, Clarence Heim v. Comm'r of Internal Revenue, Elmer Heim v. Comm'r of Internal Revenue, 872 F.2d 245 (8th Cir. 1989). “The Commissioner, on the other hand, maintains that the 90-day appeal period is jurisdictional and that the change in the tax court from an agency to an Article I court in no way affected this strict jurisdictional limit.”
Cont'l Equities, Inc., Cross-Appellant v. Comm'r of Internal Revenue, Cross-Appellee, 551 F.2d 74 (5th Cir. 1977). “Section 951 of the Act amended 26 U.S.C.A. § 7441 to read: 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.”
Alec J. Megibow v. Clerk of the United States Tax Court, Docket No. 04-6204 Cv, 432 F.3d 387 (2d Cir. 2005). · cites it 2× “This appeal presents the issue of whether the United States Tax Court (“Tax Court”), established by the Tax Reform Act of 1969, 26 U.S.C. § 7441 , 1 is subject to the Freedom of Information Act (“FOIA”), 5 U.”
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