Editor's Message 
Looking Forward to 2022
In this issue, I want to specifically write about two things very relevant to the upcoming year – diversity initiatives and the EA Journal’s 2022 call for articles. In this edition’s Take Note, you will be introduced to the Diversity, Equity, and Inclusion Tas... Thomas Gorczynski, EA, USTCP
Tax Court 
Is the United States Tax Court a Court of Equity?
Grisel A. Smyth, Petitioner v. Commissioner of Internal Revenue, Respondent T.C. Memo. 2017-29 Filed February 7, 2017 Under the United States Constitution, the U.S. Tax Court is an Article I court. This means that the powers of the Tax Court are more restricted than those of courts that are granted pow... Steven R. Diamond, CPA