The United States Tax Court was established by congress under Article I. The tax court allows taxpayers to litigate tax disputes with the Internal Revenue Service.

Oregon Tax Court was created in 1962.

The Supreme Court of the United States has nine judges, called justices.

Federal tax cases

The issues handled in a tax court are any legal issues related to tax. This consists mainly of the settling of income tax disputes. Tax court judges are appointed for a term of 15 years.