Taxation in the United States
This article is part of the series: Politics and government of the United States
Federal taxation
Authority · History Internal Revenue Service Court · Forms · Code
Income tax · Payroll tax Alternative Minimum Tax Estate tax · Excise tax Gift tax · Corporate tax Capital gains tax
State & local taxation
State income tax Sales tax · Use tax Property tax State tax levels
Federal tax reform  · Competitive Tax Plan  · Efficient Taxation of Income  · Real Property Use Tax  · Taxpayer Choice Act  · USA Tax  · Value Added Tax
FairTax · Flat tax
Tax protester arguments  · Tax protester  · Tax protester history  · America: Freedom to Fascism  · The Law that Never Was  · Cheek v. United States Notable tax protesters  · Irwin Schiff  · Richard Michael Simkanin  · Robert Clarkson  · Tom Cryer  · Vivien Kellems  · Wayne C. Bentson  · Wesley Snipes  · William J. Benson
Constitutional Statutory · Conspiracy
Taxation by country Australia British Virgin Islands Canada China Colombia France Germany Hong Kong India Indonesia Ireland Netherlands New Zealand Peru Russia Singapore Tanzania United Kingdom United States European Union  v • d • e  Tax rates around the world Tax revenue as % of GDP
Part of the Taxation series
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The United States Tax Court is a federal trial court of record established under Article I of the U.S. Constitution which specializes in adjudicating disputes over federal income tax, generally prior to the time at which the formal tax assessments are made by the Internal Revenue Service.^[1] Though taxpayers may choose to litigate tax matters in a variety of legal settings, the Tax Court is the only forum in which taxpayers outside of bankruptcy 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).^[2] Tax Court judges are appointed for a term of 15 years, not for life.^[3]