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In its opinion, the Court of Appeals for the Sixth Circuit
did not consider the difference between the Board of Tax Appeals
and the Tax Court. At the time the Board of Tax Appeals decided
the issue of whether it could consider equitable recoupment in
Gooch Milling & Elevator Co., the Board was an independent agency
in the Executive Branch of the Government. See sec. 900(k) of
the Revenue Act of 1924, ch. 234, 43 Stat. 253, 338. As a result
of the Tax Reform Act of 1969, Pub. L. 91-172, sec. 951, 83 Stat.
487, 730, the Tax Court became a legislative court under Article
I of the Constitution. See sec. 7441; Freytag v. Commissioner,
501 U.S. 868, 887 (1991) (Congress enacted legislation in 1969
with the express purpose of making the Tax Court an Article I
court rather than an executive agency). Thus, the Tax Court
exercises judicial, rather than executive, legislative, or
administrative, power. See Freytag v. Commissioner, supra at
890-891.
The difference between an agency of the Executive Branch and
an Article I court is material to this issue. "The Tax Court's
function and role in the federal judicial scheme closely resemble
those of the federal district courts, * * * [and it] exercises
its judicial power in much the same way as the federal district
courts exercise theirs." Freytag v. Commissioner, supra at 891.3
3See also Flight Attendants Against UAL Offset v.
Commissioner, 165 F.3d 572, 578 (7th Cir. 1999) ("the present Tax
(continued...)
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