### Question
How is the "Tax Court" defined?


### Answer
The term **Tax Court** is defined in *26 U.S.C. § 7448* as follows -

> the United States Tax Court

#### Citation:
  - *26 U.S.C. § 7448*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter C-The Tax Court > PART I-ORGANIZATION AND JURISDICTION**

