Authority Of Court Research Articles

The Authority of the Constitutional Court in Reviewing International Agreements : Case of ASEAN Charter Review

This study discusses the authority of the Constitutional Court of the Republic of Indonesia in reviewing international agreements, focusing on the ASEAN Charter case. The results of the study indicate that the Constitutional Court does not have the authority to review international agreements, because its duties are limited to reviewing laws against the Constitution. Therefore, the Constitutional Court's decision to review laws related to the ASEAN Charter is considered inconsistent with applicable legal provisions. The implications of this review on Indonesia's position in ASEAN are not significant, because the Constitutional Court's decision is more aimed at harmonizing national law with Indonesia's international obligations. This study emphasizes the importance of a clear understanding of the limitations of the Constitutional Court's authority in the context of international law and its impact on Indonesia's relations in ASEAN.

ОТНОШЕНИЕ НА ЕКВИВАЛЕНТНОСТ НА ИЗБРАНИ ПОЛСКИ И БЪЛГАРСКИ ТЕРМИНИ В СЪДЕБНИ АКТОВЕ (ПО НАКАЗАТЕЛНИ ДЕЛА)

The article juxtaposes Polish and Bulgarian terms in terms of the names of courts, the names of court authorities, assistants, parties and other persons involved in the case in Polish and Bulgarian. The compilation of the juxtaposition made it possible to resolve what type of equivalence relations we are dealing with in the type of court records under study. To determine the type of equivalence relations between Polish and Bulgarian legal terms, I used the concept of denotative equivalence distinguished by Wolter Koller. Recognizing the types of equivalence relations is the starting point for considering the difficulties and translation strategies that the translator must undertake.

OVERCOMING DUALISM: THE IMPORTANCE OF CONSOLIDATING LAW AND REGULATION TESTING IN INDONESIA

This article highlights the significance of unifying the testing of all laws and regulations under the authority of the Constitutional Court in Indonesia. Currently, the testing of laws and regulations is divided between two state institutions, namely the Constitutional Court and the Supreme Court, resulting in dualism in the evaluation of laws and regulations. Through a normative-juridical approach, examining existing laws and theories, this article reveals that the dualism of testing laws and regulations is a problem that needs to be addressed. The problem arises from the differences in decision outcomes between the Constitutional Court and the Supreme Court. The two institutions employ different benchmarks for material testing, with the Supreme Court relying on legislation and the Constitutional Court drawing on the 1945 Constitution of the Republic of Indonesia. The importance of unifying the testing of all laws and regulations lies in the fact that the unintegrated testing system causes confusion, creates institutional conflicts between the Constitutional Court and the Supreme Court, and results in a lack of synchronization between laws and regulations from lowest to highest. Therefore, it is essential to conduct integrated testing of all laws and regulations, with the Constitutional Court serving as the authority responsible for this task. Notably, an increase in the number of Constitutional Court judges is necessary to achieve better development of laws and regulations testing in the future.

The Existence of Pretrial Institutions In The Enforcement Of Criminal Law

<p class="TableParagraph"><em>Milestone Born Based on the Constitutional Court Decision: 21/PUU-XII/2014 dated April 28, 2015, the authority of the Pretrial institution has increased by conducting an examination of the Investigator's actions in issuing a letter of determination of suspects, searches, and seizures coupled with the legality or absence of arrest and/or detention, termination of investigation or termination of prosecution upon request for the upholding of law and justice, and requests for compensation or rehabilitation. In legal practice, there are several Decisions that do not reflect the implementation of criminal procedure law in accordance with the scope of pretrial and create new authority in pretrial.</em></p><em>The norms of authority in the Criminal Procedure Code provide limitations/limitations that cannot be deviated by law enforcement, if law enforcement exercises its authority not based on laws and regulations, then law enforcement actions can be categorized as unlawful acts. Based on Article 24C paragraph 1 of the Constitution of the Republic of Indonesia of 1945 (third amendment), the Constitutional Court is a high state institution within the scope of judicial power (judicial) and the authority of the Constitutional Court is one of which is to test the Law against the 1945 Constitution. Suppose a decision that grants the application, has an impact on the invalidity of a norm and does not have binding legal force, then by itself, the decision cannot be separated from the Erga Omnes Principle which has legally binding force on all components of the nation, so all parties must submit and obey the decision ( Syukri Asy'ari, 2013). In legal practice, there are several Decisions that do not reflect the implementation of criminal procedure law in accordance with the scope of pretrial and create new authority in pretrial so that how does pretrial exist in the enforcement of criminal law</em>

Inya: Wet Nurse and Succesful Regeneration of the Mataram Islamic Court Authorities in the Past

Inya: Wet Nurse and Succesful Regeneration of the Mataram Islamic Court Authorities in the Past

Kewenangan Mengadili Lembaga Peradilan di Indonesia Dan Titik Singgung Pengadilan Umum Dengan Pengadilan Agama

The court as an officially legitimate (legitimate) state institution is given the authority to examine, adjudicate, decide and resolve every dispute submitted to it. The Court's authority, practical and theoretical, is divided into two, namely absolute authority (absolute competency) and relative authority (relative competency, jurisdiction). The method used is literature review, which is a systematic, explicit and reproducible method for identifying, evaluating and synthesizing research works and ideas that have been produced by researchers and practitioners. The type of research that researchers used in preparing this article is research. Qualitative, this kind of research is descriptive and tends to use analysis with an inductive approach. This type of qualitative research is in the form of library research. As far as current practical experience is concerned, the authority of district courts and religious courts often experiences points of contact. Apart from historical factors, incomplete factors and lack of clear explanations in the law give rise to different interpretations regarding the authorities in certain cases. Moreover, the absolute authority of religious courts is based on the principle of Islamic personality, which means that submission to the provisions of Islamic law is the basis for the legitimacy of the authority of religious courts in certain cases. Submission to Islamic provisions as the basis for the meaning of Islamic personality no longer only means formal Muslims (based on legal identity), but also non-Muslims who submit themselves to the provisions of Islamic law. Below are several points regarding the authority of the District Court and the Religious Court.

IDENTIFYING PROBLEMS AND SOLUTIONS OF THE E-COURT SYSTEM OF RELIGIOUS COURTS IN INDONESIA: AN ANALYTIC NETWORK PROCESS STUDY

Many nations are creating E-courts to simplify court operations. However, religious e-Courts take more work to execute. This study hasidentified religious court e-Court implementation issues and solutions using Delphi and ANP. It first employed Delphi and a literature review to interview experts face-to-face. Eight judges, I.T. workers, and attorneys from three religious court districts analysed the model using a priority scale with an Analytic Network Process (ANP). The study found that infrastructure or equipment from the application of the e-Court system is the main issue, with a geometric mean of 0.306, followed by Human Resources (0.262), the system (0.219), and regulation (0.213). Improving e-Court system regulation (0.850) and infrastructure were the primary solutions (0.770). This paper details cluster priority solutions and issues. This study suggests that the highest religious court authority focuses on infrastructure, human resources, e-Court operational systems, and associated legislations. The government must adopt the e-Court system and registration laws to encourage more active socialising. The study prioritises e-Court implementation issues in the religious courts of Indonesia.

Планово-учетная деятельность и периодическая отчетность прокуратуры Кабардино-Балкарской автономной области в 1925–1926 гг.: особенности и перспективы источниковед-ческого анализа

The article is devoted to the peculiarities and prospects of the source analysis of planning and ac-counting activities and periodic reporting of the Prosecutor's office of the Kabardino-Balkarian Autonomous Region in 1925-1926. For this purpose, the plans of regional and district prosecutor's offices, checklists for collecting information on the current activities of regional prosecutor's of-fices, notebooks for recording the participation of public prosecutors in court sessions, statements on the movement of inquiries, investigative cases, cases of press revelations, monthly statements, survey reports, characteristics, literary (text) and "digital" (quantitative) reports (with elements of statistical generalization), summary reports on personnel and current activities, semi-annual re-ports on the work of the Prosecutor's office of the KBAO and district prosecutor's offices, crime reports, etc. It was established that information on the personnel composition, plans and account-ing of daily work, the management of assistants, the organization of the activities of prosecutors, the effectiveness of work with the rural population, the quality of supervisory activities, the state of crime, interaction with court authorities, criminal labor institutions, preventive activities to combat crime were subject to accounting etc. It is assumed that the analysis of the planning, ac-counting and reporting documentation of the Prosecutor's office of the KBAO in the second half of the 20s of the twentieth century has a further research perspective for studying the features of the formation and development of the mechanism of the young Soviet state and its system of law en-forcement agencies, the dynamics of the cadre and the regional specifics of supervisory activities for compliance socialist legality in the territory of the KBAO and the fight against crime, etc.

KELEMBAGAAN DAN KEWENANGAN PENGADILAN NIAGA TENTANG UPAYA HUKUM KEBERATAN TERHADAP PUTUSAN KOMISI PENGAWAS PERSAINGAN USAHA

Article 24A (5) of the 1945 Constitution regulates the composition, position, membership, and procedural law of the Supreme Court and subordinate judicial bodies. Initially limited to bankruptcy, postponement of debt payment obligations (PKPU), and commercial matters by Law Number 37 of 2004, the jurisdiction of the Commercial Court has expanded through other laws. This expansion raises two key issues: (1) The need for legal remedies for objections to decisions of the Competition Supervisory Commission (KPPU), and (2) The competence of the Commercial Court to address these objections. This research uses a normative juridical method, suggesting that legal remedies for objections to KPPU decisions should be regulated in a separate law, addressing decisions from institutions beyond the judiciary’s jurisdiction. The procedural aspects for contesting KPPU decisions, outlined in Article 45 of the Omnibus Law Number 6 of 2023, should first be determined within the competence of the Commercial Court as regulated by law. The current institutional arrangements and authority of the Commercial Court, as outlined in the Bankruptcy and PKPU Laws and laws on Intellectual Property Rights, should be revised through a dedicated Law on Commercial Courts. This law should define the court's structure, powers, procedural rules, and set time limits and sanctions for case resolution at both the Commercial Court and the Supreme Court.

SHARIA ECONOMIC DISPUTE SETTLEMENT AT THE SYAR'IYAH COURT OF BANDA ACEH AND LHOKSEUMAWE

Contracts that occur between the parties often end in disputes that result in conflicts and disputes, thus requiring legal settlement. Settlement of sharia economic disputes can be done through litigation (religious court/syar'iyah court) or through non-litigation (arbitration). This study wants to find answers to the following questions: what are the reasons behind the occurrence of sharia economic disputes?; How is the authority and mechanism of the syar'iyah court to resolve sharia economic disputes? and are there any obstacles faced by the Syar'iyah Court of Banda Aceh and the Syar'iyah Mahkamah of Lhokseumawe in resolving sharia economic cases?. The research method uses a qualitative approach and the type of juridical normative-juridical empirical research. Data collection is done by interview. The results obtained from the research that has been carried out are that there are several factors behind the occurrence of sharia economic disputes, including breaking promises/waning achievements and there are acts against the law/getting out of contracts/agreements between the parties. Regarding the authority of the syar'iyah court, in accordance with Law Number 3 of 2006 amendments to Law Number 7 of 1989 concerning the Religious Courts, in which the authority of the Religious Courts/Syar'iyah Courts is added to the settlement of sharia economic cases. Regarding the mechanism for resolving sharia economic disputes, it is guided by material law and applicable formal law. Furthermore, in resolving sharia economic cases, the Syar'iyah Court of Banda Aceh and the Syar'iyah Court of Lhokseumawe did not encounter significant obstacles. Because sharia economic cases are still few compared to cases that are under the authority of other Sharia Courts.

Recht finding of the Constitutional Court In the perspective of the rule of law and democracy (Study of the Decision of the Constitutional Court of the Republic of Indonesia, Number: 90/PUU-XXI/2023)

Purpose: As a state of law, the demand to produce quality laws in Indonesia is very necessary and must not contradict the Constitution (1945 Constitution). All regulations formed must be subject to the 1945 Constitution. The formation of laws and regulations under it often contradicts the constitution and is challenged in the Constitutional Court. One of them is a lawsuit against Law Number 7 of 2017 concerning Special General Elections article 169 letter q which later issued decision Number: 90 / PUU-XXI / 2023. This paper aims to describe the act of legal discovery through Constitutional Court rulings as a pillar of the State of Law and Democracy. Method: The method used in this writing is normative legal research which is basically doctrinal or theoretical legal research, with the approach method used, namely (1) statutory approach, (2) case approach, (3) historical approach, and (4) conceptual approach. Results: The results of the study concluded that the Constitutional Court was right in its decision to amend Article 169 letter q of Law Number 7 of 2017 concerning General Elections, in order to uphold the concept of the rule of law and democracy in Indonesia. Limitations: The limitation of this research is only on the aspect of legal discovery authority by the Constitutional Court. Contribution: For this reason, this writing may contribute to strengthening the authority of the Constitutional Court in the future along with the times.

Assessing the Role and Future of the Tax Court Post-MK Decision No. 26PUU-XXI2023

Taxation, as a fundamental component of the system of cooperation, serves as a financial resource to underpin governmental financing and expenditure while also acting as an instrument for the regulation of social and economic policies aimed at promoting equitable welfare. The process of tax collection occasionally engenders inequities for taxpayers; consequently, Law 14 of 2002 instituted the Tax Court as an autonomous judicial entity designated for the adjudication of tax-related disputes. Notwithstanding its establishment, the Tax Court encounters significant challenges, notably the dualism of authority wherein the Supreme Court provides technical guidance. At the same time, the Ministry of Finance oversees organizational, administrative, and financial directives. In the Constitutional Court's Decision (MK) Number 26/PUU-XXI/2023, the regulation pertaining to the oversight of the Tax Court was deemed inconsistent with Article 24, paragraphs (1) and (2) of the 1945 Constitution, prompting the Constitutional Court to impose a deadline of December 31, 2026, for the consolidation of the Tax Court's guidance authority under the auspices of the Supreme Court. Consequently, this research endeavours to scrutinize the role and prospective trajectory of the Tax Court alongside the measures necessary to effectuate the transfer of guidance authority in alignment with constitutional mandates. Hence, the author has entitled this study "Measuring the Role and Future of the Tax Court after the Constitutional Court Decision Number 26/PUU-XXI/2023." The questions posed for investigation are: What is the Role and Position of the Tax Court as delineated by the Tax Court Law, and what is the Role and Future of the Tax Court subsequent to the Constitutional Court Decision (Number 26/PUU-XXI/2023)? To address these inquiries, the author employs a qualitative writing methodology complemented by a normative legal perspective.

IMPLEMENTATION OF THE RULE OF LAW PRINCIPLE IN THE PRACTICE OF UKRAINE: CONCEPT, STRATIFICATION AND ECONOMIC JUSTIFICATION

The subject of the study is the segmental manifestation of the rule of law principle and its elements in the activities of justice authorities, courts and public associations, taking into account the economic basis of its influence. The purpose of the study is to examine the forms of manifestation of the rule of law principle and its individual elements in the activities of justice and court authorities, to clarify the role of the public in its practical application, and to identify opportunities for its economic support. Methodology. The study used general scientific and special methods of scientific knowledge: the method of system analysis, the dialectical method, the formal logical method, the structural and functional method, as well as a number of empirical methods. In particular, the method of comparison was used to determine the transformation of penitentiary bodies and their transformation into penitentiary justice bodies. The results of the study demonstrated the need for: qualitative consideration of the aspect of ensuring the correction of a convicted person after serving his or her sentence; involvement of representatives of civil society institutions in the resocialisation processes; and identification of potential ways to implement effective reforms that can increase the efficiency and fairness of the judiciary. Conclusion. The article reveals the relationship between the transformation of the penal system into the penitentiary system and the implementation of the rule of law in this area and its comprehensive enforcement. It is noted that the criminal executive system takes into account the aspect of ensuring the serving of sentences, and in the penitentiary system, which operates under the rule of law, the authors additionally identifies such a qualitative component as ensuring the correction of a convicted person after serving his/her sentence and his/her resocialisation. It was found that the economic rationale for the transformation of the judiciary based on the rule of law consists in reducing the costs of: court functioning due to the possibility of digitalization of the preparatory stages before the court hearing and the holding of court hearings in videoconference mode; reducing costs for the court apparatus through optimization of its functions; reducing the number of court cases due to active mediation and other possible options for resolving disputes peacefully, etc. It is noted that justice in judicial proceedings means not only formal compliance with the law, but also the exercise of rights and freedoms of individuals with due regard for equality, objectivity and impartiality. The authors prove that non-governmental organisations are an important institution capable of promoting the principle of justice as an integral element of the rule of law, since they ensure the right to apply to court and the right to protection of members and third parties. The role of the public in shaping the economic basis for reforms and the proper functioning of state bodies was also highlighted. It is noted that national legislation needs to be amended in terms of granting NGOs the right to apply to court in the interests of third parties, in particular, in cases where a person is unable to protect his or her rights for valid reasons. The study analyses the fundamental provisions on economic support for the implementation of the rule of law in various spheres of public relations.

THE AUTHORITY OF MILITARY COURT IN PUNISHMENT OF CORRUPTION ABUSE OF MILITARY HOUSING SAVINGS FUNDS

The purpose of this research is to determine the authority of the main military court in prosecuting violations of military conscription savings funds. The research method used in this research uses a normative juridical approach. The results of the research stated that the sentence had been carried out by a judge based on the provisions regulated in the Criminal Code and the Corruption Eradication Law. The examination carried out by the judge from the examination at the court of first instance to the appeal level has not been carried out in the form of reverse evidence. This is related to civil interests, namely PLTN, which is a private legal entity related to housing procurement, only carries out its obligations as a company appointed by the Army TWP Organization for the construction of Army housing. The military criminal justice system needs to be developed so that military judges can give civilians the opportunity to provide reverse evidence, which is the NPP's right as a defendant who does not have TNI status.

Politics Legal Regulation of the Supreme Court of the Republic of Indonesia (Perma Ri) Number 2 of 2019 as a Guideline for Suits for Unlawful Acts Against Government Agencies And/Or Officials

The Supreme Court has issued PERMA No. 2 of 2019 concerning Guidelines for Settlement of Disputes on Government Actions and the Authority to Adjudicate Unlawful Acts by Government Agencies and/or Officials (Onrechmatige Overheidsdaad), with the aim of being a guideline in terms of the authority to adjudicate onrechtmatige overheidsdaad cases, as well as as statutory provisions and regulations in terms of governance method of resolving disputes regarding unlawful acts committed by government agencies or government officials, which has now become the absolute authority of the State Administrative Court (PERATUN). Regarding Legal Politics, the issuance of PERMA No. 2 of 2019 is important to study and research, because it has created a new "legal situation" and "legal consequences", namely regarding the authority to adjudicate overheidsdaad cases that are onrechtmatige, as well as regarding legal provisions regarding dispute resolution procedures against the government. From this research it can be concluded that with the enactment of PERMA Regulation No. 2 of 2019, cases of unlawful acts by government agencies and/or officials, which previously fell under the authority of the general judiciary to be examined and tried in the District Court, but are now expressly regulated. Becomes the authority of PERATUN and is tried at the State Administrative Court, so its implementation actually still requires improvements, so that in the future it can be implemented even better.

NIET ONTVANKELIJKE VERKLAARD DALAM PUTUSAN

In addition, a lawsuit can be terminated (Niet Ontvankelijke Verklaard) NO if the object of the lawsuit is not clear, then the claim cannot be accepted. The issues raised from this paper are: (1) Formal defects in the lawsuit, and (2) Judge's consideration in deciding an inadmissible lawsuit (Niet Ontvankelijke Verklaard) in case Number : 817/Pdt.G/2023/PN Dps. This research includes doctrinal research that uses primary legal data/materials, secondary legal data/materials and tertiary legal data/materials. The technique of collecting data/legal materials is carried out with a card system and uses a statutory approach, a fact approach, and a conceptual analysis approach. The results in this study are: Judges in examining and trying cases. The judge will assess whether the lawsuit has met the formal and material requirements. Parameters for assessing formal requirements, for example about the competence of the court both absolute competence and relative competence, whether the case submitted falls within the jurisdiction of the court or not (relative competence), or whether the case falls within the scope of the court's authority (absolute competence). Decisions niet ontvankelijke verklaard or "unacceptable" are mostly caused by several things, namely: Error in persona, Error in objecto, Obscuur libel lawsuit, Nebis in idem lawsuit, Lawsuit outside absolute and relative jurisdiction; and so on.

The Influence of the Constitutional Court Ruling No 90/PUU-XXI/2023 on the Authority and Marvel of the Constitutional Court as Guardian of the Constitution

The Constitutional Court was formed to maintain the integrity of the Constitution through a deeper interpretation based on the 1945 Constitution. This journal discusses the influence of CC Decision No. 90/PUU-XXI/2023 on the Authority and Dignity of the Constitutional Court as Guardian of the Constitution. The study combines a literature review methodology with a qualitative approach. The research results show that CC Decision No. 90/PUU-XXI/2023 is contrary to the Constitutional Court's authority based on the 1945 Constitution. The addition of new regulations that were previously unregulated or not is not outside the Constitutional Court's jurisdiction, but rather the legislative authority. Research examines the importance of maintaining judicial neutrality to prevent abuse of power. The Constitutional Court, as the Guardian of the Constitution, must pay attention to the rights of citizens and maintain the balance of power. With this controversial decision, in the context of the CC authority which should be limited to constitutional review and maintaining the neutral role of the judiciary in fighting abuse of power by the legislature and executive. Even though the Constitutional Court is the final decision maker on laws based on the 1945 Constitution, its authority is limited to reviewing laws and is not involved in the legislative realm.

Regulating constitutional complaint cases is the authority of the constitutional court

This research aims to determine the constitutional rights of citizens through constitutional complaints based on the authority of the Constitutional Court from the constitutional law perspective. Types of normative juridical research include statutory, conceptual, and case approaches. The data sources used are primary, secondary, and tertiary legal materials. The research results show that constitutional complaints as the Constitutional Court's authority have become an urgent need to be enforced in the Unitary State of the Republic of Indonesia. The authority for constitutional complaints to the Constitutional Court is eliminated, the legal implication of which is to create protection for the human rights of Indonesian citizens from actions by government officials or individuals who injure citizens' human rights and recognition of the constitution. The Court as an institution has the authority to submit constitutional complaints to the Constitutional Court. The Constitutional Court protects the constitutional rights of citizens if their constitutional rights are violated by the provisions of the law so that the law is then declared to be contrary to the constitution. The possibility of violating citizens' constitutional rights does not only occur through normative provisions in law. There are many ways and possibilities for citizens' constitutional rights violations, whether by the authorities or other parties.

Putusan Mahkamah Konstitusi Nomor 85/PUU-XX/2022: Badan Peradilan Khusus Perkara Perselisihan Hasil Pemilihan Gubernur, Bupati dan Walikota

The purpose of this research is to determine and analyze the balance of Constitutional Court Judges in Decision Number 85/PUU-XX/2022 and the legal implications of Decision Number 85/PUU-XX/2022 on special courts for resolving disputes over election results. The research issues include: 1) What are the considerations of Constitutional Court Judges in Decision Number 85/PUU-XX/2022? 2) What are the legal implications of Decision Number 85/PUU-XX/2022 on special courts for resolving disputes over election results? The research method used in this thesis is normative juridical, meaning the research starts from legal issues by analyzing legal problems through legislation, literature, and other reference materials. This thesis employs several approaches, including legal approach, conceptual approach, and case approach. The results of the discussion in this study indicate that: 1) Legal considerations underlying the Constitutional Court Decision include the absence of a special court designated by the President/Government and the DPR to handle disputes over the results of regional head elections, fundamental changes to Article 157 in three amendments to the Regional Head Election Law; the history of the development of authority in resolving disputes over election results in the Constitutional Court; and the elimination of differences in the election regime for both general elections and regional head elections. 2) The implication of constitutional Court Decision number 85/PUU-XX/2022 are, firstly, it removes the role of special judicial bodies in handling disputes over regional elections results” Secondly, there is inconsistency in the Constitutional Court’s decisions, as it previously mandated that settling regional election disputes (PHPUD) is not within the authority of the Constitutional Court. Thirdly, there is a pilin gup of election-related cases in the Constituional Court.

The Existence of Tax Courts in Indonesia From the Colonial Era, Independence, to Reformation

The source of the State Budget is Taxes. Tax is a mandatory contribution that is coercive because it is regulated by law. One of the tax collection systems is self-assessment, where taxpayers are given the freedom to pay and report their taxes independently, the fiscal officer supervises and checks the tax returns reported by taxpayers every year. This difference in opinion on the results of the examination between taxpayers and tax officers is what raises the problem of tax disputes. The problem of tax disputes has existed from the Dutch colonial era to the present. The Tax Court is the body that decides tax dispute cases, the name and duties of the tax court have changed from time to time and with the decision number 26/PUU-XXI/2023 concerning the Tax Court. The authority of the tax court changed to the full authority of the Supreme Court. This article concludes that the Tax Court developed over time, and along with tax reform the Tax Court also underwent reform with the transfer of organizational, administrative, and financial coaching authority to the Supreme Court (MA). With this transfer of authority, it is hoped that the Tax Court can decide tax dispute cases fairly and have legal certainty for the parties to the dispute.