The true statement regarding the United States Tax Court is that it is a part of a special court system.
What is US tax court?
The significance of the US tax court is an independent judicial forum. It is a court of record, and as a result of the same, all the records of a tax court are kept and preserved.
The United States Tax Court is also a specialized court, and does not entertain any other cases or disputes which are out of its jurisdiction.
Hence, option D holds true regarding the US tax court.
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