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...

The United States has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property...

The United States federal government and most state governments impose an income tax. They are determined by applying a tax rate, which may increase as...

with the tax laws by interfering with their administration or attempting to illegally avoid or reduce tax liabilities." The United States Tax Court has stated...

The courts of the United States are closely linked hierarchical systems of courts at the federal and state levels. The federal courts form the judicial...

Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as...

(Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population...

Poll taxes in the United States is the history of the use of poll tax (tax of a fixed sum on every liable individual, without reference to income or resources)...

Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state level...

The United States Tax Court Building is a courthouse located at 400 Second Street, Northwest, Washington, D.C., in the Judiciary Square neighborhood....