JUDICIAL BRANCH 77 Chief Justice from the courts of appeals different districts that involve one or and district courts, is authorized to more common questions of fact. temporarily transfer to a single district, For further information, contact the Clerk, Judicial for coordinated or consolidated pretrial Panel on Multidistrict Litigation, Room G±255, proceedings, civil actions pending in Thurgood Marshall Federal Judiciary Building, One Columbus Circle NE., Washington, DC 20002. Phone, 202±273±2800. Special Courts The Supreme Court has held that year terms by the President with the ``. .. Article III [of the Constitution] advice and consent of the Senate. does not express the full authority of The court has jurisdiction over claims Congress to create courts, and that other seeking money judgments against the Articles invest Congress with powers in United States. A claim must be founded the exertion of which it may create upon either: the United States inferior courts and clothe them with Constitution; an act of Congress; the functions deemed essential or helpful in regulation of an executive department; carrying those powers into execution.'' an express or implied-in-fact contract Such courts, known as legislative courts, with the United States; or damages, have functions which ``. .. are directed liquidated or unliquidated, in cases not to the execution of one or more of such sounding in tort. powers and are prescribed by Congress If a bidder files a claim with the Court independently of section 2 of Article III; before the award of a Government and their judges hold office for such contract, it has jurisdiction to grant term as Congress prescribes, whether it declaratory judgments and equitable be a fixed period of years or during good relief. Under the Contract Disputes Act behavior.'' Appeals from the decisions of (41 U.S.C. 601 et seq.), the Court may these courts, with the exception of the render judgments upon a claim by or U.S. Tax Court and the U.S. Court of against a contractor, or any dispute Military Appeals, may be taken to the U.S. Court of Appeals for the Federal between a contractor and the United Circuit. Appeals from the decisions of States Government arising under the act. the Tax Court may be taken to the court The Congress, from time to time, also of appeals in which judicial circuit the grants the Court jurisdiction over specific case was initially heard. Certain types of claims against the United States. decisions of the U.S. Court of Military The National Vaccine Injury Appeals are reviewable by writ of Compensation Program, established by certiorari in the Supreme Court. 42 U.S.C. 300aa±10 (the Vaccine Act), is United States Court of Federal Claims an example of such special jurisdiction. The Claims Court was established on The Court also reports to Congress on October 1, 1982, as an Article I court bills referred by either the House of (28 U.S.C. 171, Article I, U.S. Representatives or the Senate. Constitution). The Claims Court succeeds Judgments of the Court are final and to the original jurisdiction of the former conclusive on both the claimant and the Court of Claims, as provided for in 28 United States. All judgments are subject U.S.C. 1491 et seq. Its name was to appeal to the United States Court of changed to the United States Court of Appeals for the Federal Circuit. Federal Claims by the Federal Courts Collateral to any judgment, the Court Administration Act of 1992 (28 U.S.C. 1 may issue orders directing the restoration note, 106 Stat. 4516). The Court is to office or status of any claimant or the composed of a chief judge, designated correction of applicable records. by the President, and 15 associate The Court's jurisdiction is nationwide. judges. All judges are appointed for 15- Trials are conducted before individual 78 U.S. GOVERNMENT MANUAL judges at locations most convenient and United States Tax Court This is a court least expensive to citizens. of record under Article I of the For further information, contact the Clerk of Court, Constitution of the United States (26 United States Court of Federal Claims, 717 Madison U.S.C. 7441). Currently an independent Place NW., Washington, DC 20005. Phone, 202± judicial body in the legislative branch, 219±9657. the court was originally created as the United States Court of Appeals for the United States Board of Tax Appeals, an Armed Forces This court was independent agency in the executive established under Article I of the branch, by the Revenue Act of 1924 (43 Constitution of the United States Stat. 336) and continued by the Revenue pursuant to act of May 5, 1950, as Act of 1926 (44 Stat. 105), the Internal amended (10 U.S.C. 867). Subject only Revenue Codes of 1939, 1954, and to certiorari review by the Supreme 1986. The name was changed to the Tax Court of the United States in a limited Court of the United States by the number of cases, the court serves as the Revenue Act of 1942 (56 Stat. 957), and final appellate tribunal to review court- the Article I status and change in name martial convictions of all the armed to United States Tax Court were effected services. It is exclusively an appellate by the Tax Reform Act of 1969 (83 Stat. criminal court, consisting of five civilian 730). judges who are appointed for 15-year The court is composed of 19 judges. terms by the President with the advice Its strength is augmented by senior and consent of the Senate. The court is judges who may be recalled by the chief called upon to exercise jurisdiction to judge to perform further judicial duties review the record in all cases: and by 14 special trial judges who are appointed by the chief judge and serve Ðextending to death; at the pleasure of the court. The chief Ðcertified to the court by a Judge judge is elected biennially from among Advocate General of an armed service or the 19 judges of the court. by the General Counsel of the The Tax Court tries and adjudicates Department of Transportation, acting for controversies involving the existence of the Coast Guard; or deficiencies or overpayments in income, Ðpetitioned by accused who have estate, gift, and generation-skipping received a sentence of confinement for 1 transfer taxes in cases where deficiencies year or more, and/or a punitive have been determined by the discharge. Commissioner of Internal Revenue. It The court also exercises authority also hears cases commenced by under the All Writs Act (28 U.S.C. 1651 transferees and fiduciaries who have (a)). been issued notices of liability by the In addition, the judges of the court are Commissioner. required by law to work jointly with the The Tax Court has jurisdiction to senior uniformed lawyer from each redetermine excise taxes and penalties Armed Force, the Chief Counsel of the imposed on private foundations. Similar Coast Guard, and two members of the jurisdiction over excise taxes has been public appointed by the Secretary of conferred with regard to public charities, Defense, to make an annual qualified pension plans, and real estate comprehensive survey and to report investment trusts. annually to the Congress on the At the option of the individual operation and progress of the military taxpayer, simplified procedures may be justice system under the Uniform Code utilized for the trials of small tax cases, of Military Justice, and to recommend provided that in a case conducted under improvements wherever necessary. these procedures the decision of the court would be final and not subject to For further information, contact the Clerk, United States Court of Appeals for the Armed Forces, 450 review by any court. The jurisdictional E Street NW., Washington, DC 20442±0001. Phone, maximum for such cases is $10,000 for 202±272±1448. Fax, 202±504±4672. any disputed year. JUDICIAL BRANCH 79 In disputes relating to public Columbia. A fee of $60 is prescribed for inspection of written determinations by the filing of a petition. Practice before the Internal Revenue Service, the Tax the court is limited to practitioners Court has jurisdiction to restrain admitted under the court's Rules. disclosure or to obtain additional For further information, contact the Administrative disclosure of written determinations or Office, United States Tax Court, 400 Second Street background file documents and, at the NW., Washington, DC 20217. Phone, 202±606± request of any person, to order 8751. disclosure of the identity of any person United States Court of Veterans Appeals to whom the written determination The United States Court of Veterans pertains, if there has been a third party Appeals was established on November contact noted on the determination 18, 1988 (102 Stat. 4105, 38 U.S.C. made public. The Tax Court has jurisdiction to 4051) pursuant to Article I of the render declaratory judgments relating to Constitution, and given exclusive the qualification of retirement plans, jurisdiction to review decisions of the including pension, profit-sharing, stock Board of Veterans Appeals. However, bonus, annuity, and bond purchase the Court may not review the schedule plans; the tax-exempt status of a of ratings for disabilities or actions of the charitable organization, qualified Secretary in adopting or revising that charitable donee, private foundation, or schedule. Decisions of the Court of private operating foundation; and the Veterans Appeals may be appealed to status of interest on certain governmental the United States Court of Appeals for obligations. Additional jurisdiction was the Federal Circuit. conferred on the Tax Court by the The Court consists of a chief judge Technical and Miscellaneous Revenue and at least two, but not more than six, Act of 1988 (102 Stat.