### Question
Can you define what Tax Court means?


### Answer
**Tax Court** is defined as the following in *26 U.S.C. § 7447*:

> the United States Tax Court

#### Citation:
  - *26 U.S.C. § 7447*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter C-The Tax Court > PART I-ORGANIZATION AND JURISDICTION**

