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Statements

Subject Item
dbr:United_States_Tax_Court
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rdfs:label
United States Tax Court United States Tax Court 美國稅務法院
rdfs:comment
美國稅務法院(United States Tax Court、判例引註: TC;美國聯邦稅務法院;美國稅務法庭)是美國國會依據美國憲法第一條設立的聯邦,其中第8項規定(部分)國會有權「組成次於最高法院之專門法院」。稅務法院專門審理美國所得稅的案件糾紛,通常在美國國稅局進行正式稅務評估之前審理此類糾紛。 雖然納稅人可以選擇在破產法之外的各種法律規定中來進行訴訟稅務問題;但是稅務法院是納稅人可以在沒有先全額支付有爭議稅款的情況下能如此處理稅務爭議的唯一法院。對有徵稅爭議的當事人也可以向任何美國聯邦地區法院或美國聯邦索賠法院提起訴訟;但是這些法院在處理稅務案件時要求先支付稅款,然後當事人告訴提起訴訟以收回有爭議的賠償金額(之全額支付規定)。稅務法院法官的任期為15年,如果有「效率低下、疏忽職守,或在辦公室犯有瀆職行為......」,總統可以將之免職。 稅務法院的主要徽誌是以一個束棒表示。 Le United States Tax Court (Cour de l'impôt des États-Unis) est un tribunal fédéral des États-Unis qui n'entend que les affaires liées à l'impôt. Le tribunal est établi conformément à l'autorité du Congrès des États-Unis en vertu de l'article I de la Constitution des États-Unis. Contrairement aux juges des tribunaux établis en vertu de l'article III de la Constitution des États-Unis, les juges ne sont pas nommés à vie. Ils ont un mandat de 15 ans et sont rééligibles. Les seize juges de la Cour sont nommés par le président et confirmés par le Sénat. Le contribuable peut porter une affaire devant la Cour de l'impôt seulement après l'IRS envoie un avis de carence. C'est la seule façon que le contribuable peut faire appel de l'imposition de la taxe sans avoir à payer la taxe. Les décisions de The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. The main emblem of the tax court represents a fasces.
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dbp:seniorTerm
1966 1967 1962 1960 1961 1956 1955 1953 1982 1983 1980 1978 1976 1972 1973 1971 2020 2021 2018 2019 2016 1999 1996 1994 1995 1992 1993 1990 1989 1986 1987 1984 1985 2014 2015 2012 2011 2008 2009 2006 2007 2002 2003 2001
dbp:termination
resignation expiration of term elevation to 9th Cir. death elevation to D. Kan. retirement elevation to the Court of Claims elevation to D.C. Cir.
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dbp:born
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dbp:abbreviation
T.C.
dbp:authority
Article I
dbp:composition
with Senate advice and consent Presidential nomination
dbp:established
1924
dbp:index
76 77 78 79 72 73 74 75 68 69 70 71 64 65 66 67 92 93 94 95 88 89 90 91 84 85 86 87 80 81 82 83 108 109 110 111 104 105 106 107 100 101 102 103 96 97 98 99 120 116 117 118 119 112 113 114 115 12 13 14 15 8 9 10 11 4 5 6 7 1 2 3 28 29 30 31 24 25 26 27 20 21 22 23 16 17 18 19 44 45 46 47 40 41 42 43 36 37 38 39 32 33 34 35 60 61 62 63 56 57 58 59 52 53 54 55 48 49 50 51
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dbr:Washington,_D.C.
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150
dbp:state
AR TN MS CA KY CA/MD VA CT NC WV MO MN NJ MI IN UT OH VT MD AL FL IA GA CA/VA n/a IL MA OK CO AZ WI MT PA GA/MD OR NY DC LA RI KS WA TX
dbp:term
2016 2018 2019 2020 2021 1984 1985 1986 1987 1988 1990 1991 1992 1994 1995 1996 1997 1998 2001 2003 2004 2005 2008 2011 2012 2013 2014 1952 1954 1955 1957 1958 1960 1961 1962 1965 1967 1968 1969 1971 1972 1974 1978 1979 1980 1982 1983 1924 1925 1926 1927 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1946 1950
dbp:title
Judge Chief Judge Senior Judge
dbo:abstract
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" of Flora v. United States). The main emblem of the tax court represents a fasces. Le United States Tax Court (Cour de l'impôt des États-Unis) est un tribunal fédéral des États-Unis qui n'entend que les affaires liées à l'impôt. Le tribunal est établi conformément à l'autorité du Congrès des États-Unis en vertu de l'article I de la Constitution des États-Unis. Contrairement aux juges des tribunaux établis en vertu de l'article III de la Constitution des États-Unis, les juges ne sont pas nommés à vie. Ils ont un mandat de 15 ans et sont rééligibles. Les seize juges de la Cour sont nommés par le président et confirmés par le Sénat. Le contribuable peut porter une affaire devant la Cour de l'impôt seulement après l'IRS envoie un avis de carence. C'est la seule façon que le contribuable peut faire appel de l'imposition de la taxe sans avoir à payer la taxe. Les décisions de la Cour peuvent généralement être contestées devant la Cour d'appel américaine dans le circuit où le contribuable résidait au moment de l'appel. Le palais de justice de la Cour de le United States Tax Court est situé à Washington, DC. 美國稅務法院(United States Tax Court、判例引註: TC;美國聯邦稅務法院;美國稅務法庭)是美國國會依據美國憲法第一條設立的聯邦,其中第8項規定(部分)國會有權「組成次於最高法院之專門法院」。稅務法院專門審理美國所得稅的案件糾紛,通常在美國國稅局進行正式稅務評估之前審理此類糾紛。 雖然納稅人可以選擇在破產法之外的各種法律規定中來進行訴訟稅務問題;但是稅務法院是納稅人可以在沒有先全額支付有爭議稅款的情況下能如此處理稅務爭議的唯一法院。對有徵稅爭議的當事人也可以向任何美國聯邦地區法院或美國聯邦索賠法院提起訴訟;但是這些法院在處理稅務案件時要求先支付稅款,然後當事人告訴提起訴訟以收回有爭議的賠償金額(之全額支付規定)。稅務法院法官的任期為15年,如果有「效率低下、疏忽職守,或在辦公室犯有瀆職行為......」,總統可以將之免職。 稅務法院的主要徽誌是以一個束棒表示。
dbp:appealsTo
United States courts of appeals
dbp:appointer
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dbp:borndied
1936 1937 1939 1940 1941 1942 1943 1944 1949 1920 1921 1922 1923 1925 1926 1927 1929 1930 1931 1933 1955 1873 1875 1876 1877 1878 1879 1881 1883 1885 1886 1887 1859 1860 1863 1869 1905 1908 1910 1912 1913 1914 1915 1916 1917 1919 1888 1889 1891 1892 1893 1894 1896 1897 1900 1903
dbp:chief
dbr:Kathleen_Kerrigan_(judge)
dbp:chiefTerm
1985 1988 1992 1996 1997 2000 2004 2006 2012 2013 2016 2017 2018 2022 1924 1925 1927 1929 1933 1937 1941 1945 1949 1955 1961 1967 1973 1977 1981 1983
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United States Tax Court
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tribunal
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