Which statement about the United States Tax Court is TRUE?

Question

A. The Treasury Department brings criminal cases to this court.
B. Appeals to cases generated in this federal court go to the Supreme Court.
C. Congress established this court using the same constitutional clause as the one used to create the Court of appeals for Veterans Claims.
D. The Internal Revenue Service brings civil cases to this court.

Answer 1

The true statement about the United States Tax Court is:

D. The Internal Revenue Service brings civil cases to this court.

The United States Tax Court primarily handles disputes between taxpayers and the Internal Revenue Service (IRS) concerning federal income, estate, and gift taxes. It does not handle criminal cases or appeal directly to the Supreme Court; appeals typically go to the federal Courts of Appeals. Additionally, the court was established under Article I of the Constitution, which is not the same clause used for the Court of Appeals for Veterans Claims.