TY JOUR TI Constitutional and legal status of the US Tax Court KW US Tax Court KW Internal Revenue Service KW Internal Revenue Code KW US Constitution JO Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia AU Osina, D.M. PY 2019 IS 2019 PB Nizhny Novgorod Academy of the Ministry of the Interior of Russia