Respuesta :

The tax court was established by congress.

The tax court is a court established by the Congress. Option C is correct.

The United States Tax Court constitutes a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which statees that the Congress has the power to "constitute Tribunals inferior to the supreme Court".

The Tax Court focuses on adjudicating disputes over federal income tax.