"[12] In 1942, Congress passed the Revenue Act of 1942, renaming the Board as the "Tax Court of the United States".

By 1956, overcrowding and the desire to separate judicial and executive powers led to initial attempts to relocate the court.

In 1962, Secretary of the Treasury Douglas Dillon appealed to the General Services Administration (GSA) to incorporate funds for the design of a new building in its upcoming budget.

The GSA allocated $450,000, and commissioned renowned architect Victor A. Lundy, who produced a design that was approved in 1966.

"[16] This "exclusively judicial role distinguishes it from other non-Article III tribunals that perform multiple functions.

"[17] Thus, Freytag concluded that the Tax Court exercises "judicial, rather than executive, legislative, or administrative, power.

[17] The President, however, may remove Tax Court judges, after notice and opportunity for public hearing, for "inefficiency," "neglect of duty," or "malfeasance in office.

"[20] Scalia said that to him "it seem[ed]... entirely obvious that the Tax Court, like the Internal Revenue Service, the FCC, and the NLRB, exercises executive power.

[26] Under an amendment to the Internal Revenue Code of 1986 enacted in late 2015, the U.S. Tax Court "is not an agency of, and shall be independent of, the executive branch of the Government.

"[27] However, section 7443(f) of the Code still provides that a Tax Court judge may be removed by the President "for inefficiency, neglect of duty, or malfeasance in office".

[32] In the first two instances, the taxpayer bringing the claim generally must have first paid the deficiency determined by the IRS.

[35] The Chief Counsel of the Internal Revenue Service or his delegate represents the executive branch in the Tax Court.

[41] Because of the negative legal consequences ensuing with respect to a statutory assessment (especially the tax lien and the Flora requirement that the taxpayer otherwise pay the full disputed amount and sue for refund), a taxpayer is often well advised to file a Tax Court petition in a timely manner.

Once the petition is filed, payment of the underlying tax ordinarily is postponed until the case has been decided.

[42] Trials in small tax cases generally are less formal and result in a speedier disposition.

However, if a trial is conducted, in due course a report is ordinarily issued by the presiding judge setting forth findings of fact and an opinion.

[44] In such cases, the Commissioner hopes for the opportunity to litigate the matter in another circuit where he will have a better chance of obtaining reversal on appeal.

[citation needed] The Tax Court is composed of 19 judges appointed by the President and confirmed by the Senate.

In 2001, a trial session in New York City was canceled due to the September 11 terrorist attacks.

In 2005, stops in Miami and New Orleans were canceled due to the effects of hurricanes which had struck shortly before their scheduled visit to each city.

[50] The judges' salaries are set at the same rate as "[J]udges of the district courts of the United States",[51] currently $243,300 annually.