This study is mainly about the U.S. Tax Court especially focusing on legislative implications. Recently, the importance of the rights of taxpayers is rising.

    However, there is no tax court in the Republic of Korea and also no specialized court at all. Therefore, this study analyzes systems of the U.S. Tax Court at first and finally suggests an establishment of a tax court in Korea.

    Especially, this study is based on the result of research after the author’s per-sonal visit to the court. Therefore, this study contains a lot of practical experiences of the court.

    This study mainly consists of three parts. First, it presents the legal systems of the U.S. Second, it reviews the systems of the U.S. Tax Court. Finally, it suggests an establishment of a tax court in Korea.

    This study also examines whether there are some legal problems with the in-stallment of it. However, there are no serious problems regarding its legal aspects. For this reason, the installment is absolutely necessary to promote the rights of taxpayers in Korea.