CONGRESS CREATED the “U.S. Board of Tax Appeals” in the Revenue Act of 1924. The Board consisted of “members” whose job it was to make decisions in tax disputes. The members selected one of their own as “chairman” every two years. The Board was an independent agency within the executive branch of the federal government, the same branch as the Department of the Treasury and the IRS.
Tax Court History
Tax Court History
Tax Court History
CONGRESS CREATED the “U.S. Board of Tax Appeals” in the Revenue Act of 1924. The Board consisted of “members” whose job it was to make decisions in tax disputes. The members selected one of their own as “chairman” every two years. The Board was an independent agency within the executive branch of the federal government, the same branch as the Department of the Treasury and the IRS.