In the United States District Court for the District of Columbia aka 35.1.1.1 (08-11-2004)

Introduction

1.The United States Tax Court is established as a court of record under Article I (not an Article 3 court if it makes a difference) of the Constitution by section 7441 of the Internal Revenue Code.

The Tax Court’s jurisdiction is generally prescribed by section 7442, but specific grants of jurisdiction are interspersed throughout the Code.

The procedure under which the court operates is prescribed in sections 7451 through 7465. Pursuant to its statutory authority in section 7453, the court has promulgated Rules of Practice and Procedure under which it operates.

Except in proceedings conducted under sections 7436(c) and 7463, the rules of evidence applicable in the Tax Court are the rules of evidence applicable in trials without a jury in the United States District Court for the District of Columbia. Section 7453.

The specific Internal Revenue Code provisions conferring Tax Court jurisdiction are discussed in subsequent text.
http://www.irs.gov/irm/part35/irm_35-001-001.html