美国联邦税务法院是专门审理涉税案件的法院 ,在维护税法统一 ,保护纳税人权益方面发挥了重要的作用。近年来 ,因其小额诉讼程序简便易行 ,它甚至被誉为“人民的法院”。美国联邦税务法院的前身是创立于１９２４年的税收上诉委员会(ＢＴＡ)。第一次世界大战后 ,税收作为美国政 The United States Federal Tax Court is a court that specializes in tax-related cases and plays an important role in safeguarding the unification of tax laws and protecting the interests of taxpayers. In recent years, it has even been hailed as “People’s Court” because of its ease of petty litigation. The United States Federal Tax Court, formerly known as the Tax Appeal Board (BTA), was founded in 1924. After the First World War, taxation as a U.S. administration