[United States Government Manual]
[May 31, 1996]
[Pages 75-77]
[From the U.S. Government Publishing Office, www.gpo.gov]




Special Courts

The Supreme Court has held that ``. . . Article III [of the 
Constitution] does not express the full authority of Congress to create 
courts, and that other Articles invest Congress with powers in the 
exertion of which it may create inferior courts and clothe them with 
functions deemed essential or helpful in carrying those powers into 
execution.'' Such courts, known as legislative courts, have functions 
which ``. . . are directed to the execution of one or more of such 
powers and are prescribed by Congress independently of section 2 of 
Article III; and their judges hold office for such term as Congress 
prescribes, whether it be a fixed period of years or during good 
behavior.'' Appeals from the decisions of these courts, with the 
exception of the U.S. Tax Court and the U.S. Court of Appeals for the 
Armed Forces, may be taken to the U.S. Court of Appeals for the Federal 
Circuit. Appeals from the decisions of the Tax Court may be taken to the 
court of appeals in which judicial circuit the case was initially heard. 
Certain decisions of the U.S. Court of Appeals for the Armed Forces are 
reviewable by writ of certiorari in the Supreme Court.
United States Court of Federal Claims  The Claims Court was established 
on October 1, 1982, as an Article I court (28 U.S.C. 171, Article I, 
U.S. Constitution). The Claims Court succeeds to the original 
jurisdiction of the former Court of Claims, as provided for in 28 U.S.C. 
1491 et seq. Its name was changed to the United States Court of Federal 
Claims by the Federal Courts Administration Act of 1992 (28 U.S.C. 1 
note, 106 Stat. 4516). The Court is composed of a chief judge, 
designated by the President, and 15 associate judges. All judges are 
appointed for 15-year terms by the President with the advice and consent 
of the Senate.
    The court has jurisdiction over claims seeking money judgments 
against the United States. A claim must be founded upon either: the 
United States Constitution; an act of Congress; the regulation of an 
executive department; an express or implied-in-fact contract with the 
United States; or damages, liquidated or unliquidated, in cases not 
sounding in tort.
    If a bidder files a claim with the Court before the award of a 
Government contract, it has jurisdiction to grant declaratory judgments 
and equitable relief. Under the Contract Disputes Act (41 U.S.C. 601 et 
seq.), the Court may render judgments upon a claim by or against a 
contractor, or any dispute between a contractor and the United States 
Government arising under the act.
    The Congress, from time to time, also grants the Court jurisdiction 
over specific types of claims against the United States. The National 
Vaccine Injury Compensation Program, established by 42 U.S.C. 300aa-10 
(the Vaccine Act), is an example of such special jurisdiction.
    The Court also reports to Congress on bills referred by either the 
House of Representatives or the Senate.
    Judgments of the Court are final and conclusive on both the claimant 
and the United States. All judgments are subject to appeal to the U.S. 
Court of Appeals for the Federal Circuit. Collateral to any judgment, 
the Court may issue orders directing the restoration to office or status 
of any claimant or the correction of applicable records.

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    The Court's jurisdiction is nationwide. Trials are conducted before 
individual judges at locations most convenient and least expensive to 
citizens.

For further information, contact the Clerk, United States Court of 
Federal Claims, 717 Madison Place NW., Washington, DC 20005. Phone, 202-
219-9657.

United States Court of Appeals for the Armed Forces  This court was 
established under Article I of the Constitution of the United States 
pursuant to act of May 5, 1950, as amended (10 U.S.C. 867). Subject only 
to certiorari review by the Supreme Court of the United States in a 
limited number of cases, the court serves as the final appellate 
tribunal to review court-martial convictions of all the Armed Forces. It 
is exclusively an appellate criminal court, consisting of five civilian 
judges who are appointed for 15-year terms by the President with the 
advice and consent of the Senate. The court is called upon to exercise 
jurisdiction to review the record in all cases:
    --extending to death;
    --certified to the court by a Judge Advocate General of an armed 
force or by the General Counsel of the Department of Transportation, 
acting for the Coast Guard; or
    --petitioned by accused who have received a sentence of confinement 
for 1 year or more, and/or a punitive discharge.
    The court also exercises authority under the All Writs Act (28 
U.S.C. 1651 (a)).
    In addition, the judges of the court are required by law to work 
jointly with the senior uniformed lawyer from each armed force, the 
Chief Counsel of the Coast Guard, and two members of the public 
appointed by the Secretary of Defense, to make an annual comprehensive 
survey and to report annually to the Congress on the operation and 
progress of the military justice system under the Uniform Code of 
Military Justice, and to recommend improvements wherever necessary.

For further information, contact the Clerk, United States Court of 
Appeals for the Armed Forces, 450 E Street NW., Washington, DC 20442-
0001. Phone, 202-761-1448. Fax, 202-761-4672.

United States Tax Court  This is a court of record under Article I of 
the Constitution of the United States (26 U.S.C. 7441). Currently an 
independent judicial body in the legislative branch, the court was 
originally created as the United States Board of Tax Appeals, an 
independent agency in the executive branch, by the Revenue Act of 1924 
(43 Stat. 336) and continued by the Revenue Act of 1926 (44 Stat. 105), 
the Internal Revenue Codes of 1939, 1954, and 1986. The name was changed 
to the Tax Court of the United States by the Revenue Act of 1942 (56 
Stat. 957), and the Article I status and change in name to United States 
Tax Court were effected by the Tax Reform Act of 1969 (83 Stat. 730).
    The court is composed of 19 judges. Its strength is augmented by 
senior judges who may be recalled by the chief judge to perform further 
judicial duties and by 14 special trial judges who are appointed by the 
chief judge and serve at the pleasure of the court. The chief judge is 
elected biennially from among the 19 judges of the court.
    The Tax Court tries and adjudicates controversies involving the 
existence of deficiencies or overpayments in income, estate, gift, and 
generation-skipping transfer taxes in cases where deficiencies have been 
determined by the Commissioner of Internal Revenue. It also hears cases 
commenced by transferees and fiduciaries who have been issued notices of 
liability by the Commissioner.
    The Tax Court has jurisdiction to redetermine excise taxes and 
penalties imposed on private foundations. Similar jurisdiction over 
excise taxes has been conferred with regard to public charities, 
qualified pension plans, and real estate investment trusts.
    At the option of the individual taxpayer, simplified procedures may 
be utilized for the trials of small tax cases, provided that in a case 
conducted under these procedures the decision of the court would be 
final and not subject to review by any court. The jurisdictional maximum 
for such cases is $10,000 for any disputed year.

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    In disputes relating to public inspection of written determinations 
by the Internal Revenue Service, the Tax Court has jurisdiction to 
restrain disclosure or to obtain additional disclosure of written 
determinations or background file documents and, at the request of any 
person, to order disclosure of the identity of any person to whom the 
written determination pertains, if there has been a third party contact 
noted on the determination made public.
    The Tax Court has jurisdiction to render declaratory judgments 
relating to the qualification of retirement plans, including pension, 
profit-sharing, stock bonus, annuity, and bond purchase plans; the tax-
exempt status of a charitable organization, qualified charitable donee, 
private foundation, or private operating foundation; and the status of 
interest on certain governmental obligations. Additional jurisdiction 
was conferred on the Tax Court by the Technical and Miscellaneous 
Revenue Act of 1988 (102 Stat. 3342). Such jurisdiction includes 
injunctive authority over certain procedure assessments, authority to 
review certain jeopardy assessments and jeopardy levies, and authority 
to hear and decide appeals by taxpayers from the denial of 
administrative costs by the Internal Revenue Service.
    All decisions, other than small tax case decisions, are subject to 
review by the courts of appeals and thereafter by the Supreme Court of 
the United States upon the granting of a writ of certiorari.
    The office of the court and all of its judges are located in 
Washington, DC, with the exception of a field office located in Los 
Angeles, CA. The court conducts trial sessions at various locations 
within the United States as reasonably convenient to taxpayers as 
practicable. Each trial session is conducted by a single judge or a 
special trial judge. All proceedings are public and are conducted 
judicially in accordance with the court's Rules of Practice and the 
rules of evidence applicable in trials without a jury in the U.S. 
District Court for the District of Columbia. A fee of $60 is prescribed 
for the filing of a petition. Practice before the court is limited to 
practitioners admitted under the court's Rules.

For further information, contact the Administrative Office, United 
States Tax Court, 400 Second Street NW., Washington, DC 20217. Phone, 
202-606-8751.

United States Court of Veterans Appeals  The United States Court of 
Veterans Appeals was established on November 18, 1988 (102 Stat. 4105, 
38 U.S.C. 4051) pursuant to Article I of the Constitution, and given 
exclusive jurisdiction to review decisions of the Board of Veterans 
Appeals. However, the Court may not review the schedule of ratings for 
disabilities or actions of the Secretary in adopting or revising that 
schedule. Decisions of the Court of Veterans Appeals may be appealed to 
the United States Court of Appeals for the Federal Circuit.
    The Court consists of a chief judge and at least two, but not more 
than six, associate judges. All judges are appointed by the President 
with the advice and consent of the Senate for terms of 15 years.
    The court's principal office is in the District of Columbia, but the 
Court can also act at any place within the United States.

For further information, contact the Clerk, United States Court of 
Veterans Appeals, Suite 900, 625 Indiana Avenue NW., Washington, DC 
20004-2950. Phone, 202-501-5970.

Other Courts  There have also been created two courts of local 
jurisdiction for the District of Columbia: the District of Columbia 
Court of Appeals and the Superior Court.

Business of the Federal Courts

The business of all the Federal courts described here, except the Court 
of Military Appeals, the Tax Court, the Court of Veterans Appeals, and 
the District of Columbia courts, is discussed in detail in the text and 
tables of the Annual Report of the Director of the Administrative Office 
of the United States Courts (1940-94).