FG 222 (Tax Court of the United States) (White House Central Files: Subject Files)


These Presidential historical materials are in the custody of the National Archives and Records Administration under the provisions of Title I of the Presidential Recordings and Materials Preservation Act of 1974 (44 U.S.C. 2111 note), and implementing regulations. In accordance with the act and regulations, archivists reviewed the file group to identify private or personal as well as non-historical items. Such items, if found, have been withdrawn for return to the individual with primary proprietary or commemorative interest in them.

Materials covered by this act have been archivally processed and are described in this finding aid. Items that are security classified or otherwise restricted under the act and regulations have been removed and placed in a closed file. A Document Withdrawal Record (NA Form 14021) has been placed in the front of each folder describing each withdrawn item. Employees of the National Archives will review periodically the unclassified portions of closed materials for the purpose of opening those which no longer require restrictions. Classified documents may be reviewed for declassification under authority of Executive Order 13526 in response to Mandatory Review Request (NA Form 14020) submitted by the researcher.

  • Linear measurement of materials:   2 in.
  • Number of pages:   183
Organizational Note

The name Tax Court of the United States was changed to United States Tax Court by the Tax Reform Act of 1969 (83 Stat. 730). The United States Tax Court is a court of record under Article I of the Constitution of the United States (see section 7441, Internal Revenue Code of 1954, as amended by 83 Stat. 730). The Court was created originally as the United States Board of Tax Appeals by the Revenue Act of 1924 (43 Stat. 336), an independent agency in the executive branch, and continued by the Revenue Act of 1926 (44 Stat. 105), and the Internal Revenue Code of 1954. A change in name to the Tax Court of the United States was made by the Revenue Act of 1942 (56 Stat. 957), and the Article I status and change in name to United States Tax Court was made by the Tax Reform Act of 1969 (83 Stat. 730).

The Tax Court tries and adjudicates controversies involving the existence of deficiencies or overpayments in income, estate, gift, and personal holding company surtaxes in cases where deficiencies have been determined by the Commissioner of Internal Revenue.

Sec. 101 of the Tax Reform Act of 1969 (83 Stat. 524) gave the Tax Court jurisdiction to redetermine excise taxes and penalties imposed on private foundations.

Sec. 957 of the Tax Reform Act of 1969 (83 Stat. 733) provided for simplified procedures for the trials of tax disputes involving $1,000 or less, at the option of the individual taxpayers, and provided also that in a case conducted under these procedures the decision of the Court would be final and not subject to review by any other court. All other decisions are subject to review by the United States Court of Appeals for the prescribed circuit, or by agreement, by the United States Court of Appeals for the District of Columbia, and thereafter by the Supreme Court of the United States upon the granting of a writ of certiorari.

The offices of the Court and all of its judges are located in Washington, D.C. The Court conducts trial sessions at various places within the United States as reasonably convenient to taxpayers as practicable. Each trial session is conducted by a single judge or commissioner. 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 $10 is prescribed for the filing of a petition. Practice before the Court is limited to practitioners admitted under the Court's Rules.

The Court is composed of 16 judges. Its strength is augmented by retired judges who may be recalled by the chief judge to perform further judicial duties and by commissioners who are appointed by the chief judge and serve at the pleasure of the Court. The chief judge is elected biennially from among the 16 judges of the Court. The Court is composed of various divisions, each headed by a judge; commissioners; and Office of the Clerk of the Court; and the Office of the Executive Director.

Scope and Content Note

The records consist of memorandums, letters, press releases, and biographical statements. Correspondents include the President, Stephen Bull, Alexander Butterfield, Dwight L. Chapin, John D. Ehrlichman, Robert H. Finch, Peter Flanigan, H. R. Haldeman, William E. Timmons and other members of the White House Staff.

Topics include nominations, reappointments, and retirements of judges for the Tax Court of the United States.

The terms "Executive" [Ex] and "General" [Gen] are used before the code FG 108 to identify the source of the materials within a specific file. The files designated [Ex] are communications between national, foreign, state and local governments and their agencies, members of Congress and other prominent people. Files designated [Gen] are communications between government officials and private citizens, institutions and other private interests.

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