Trial sessions are conducted and other work of the Court is performed by its judges , by senior judges serving on recall , and by special trial judges . All of the judges have expertise in the tax laws , and are tasked to " apply that expertise in a manner to ensure that taxpayers are assessed only what they owe , and no more " . Although the " principal office " of the Court is located in the District of Columbia , Tax Court judges may sit " at any place within the United States " . The judges travel nationwide to conduct trials in various designated cities . The work of the Tax Court has occasionally been interrupted by events . In 2001 , a trial session in New York City was canceled due to the September 11 terrorist attacks . In 2005 , stops in Miami and New Orleans were canceled due to the effects of hurricanes which had struck shortly before their scheduled visit to each city
September 11 terrorist attacks
September 11 attacks
United States Tax Court