How is the Court of Tax Appeals organized in terms of divisions and leadership?

• A. The CTA consists of three divisions, each chaired by a separate judge.
• B. The CTA consists of a Presiding Justice and eight Associate Justices, organized into four Divisions of two Justices each.
• C. The CTA consists of a Presiding Justice and eight Associate Justices, organized into three Divisions of three Justices each, with the Presiding Justice and the two most senior Associate Justices serving as Chairpersons of the Divisions.
• D. The CTA sits exclusively En Banc with all nine Justices.

Answer: (C)

The Court of Tax Appeals is organized with nine judges total—a Presiding Justice plus eight Associate Justices—divided into three divisions of three judges each. The leadership is provided by the Presiding Justice and the two most senior Associate Justices, who serve as the Chairpersons of the divisions. This structure gives each division clear leadership and a steady administrative framework for assigning and managing cases, while also maintaining overall coordination under the Presiding Justice. En Banc sessions happen when all nine judges decide together, but routine work is handled within the division structure.