The United States Tax Court, established by Congress under Article I of the U.S. Constitution, simplifies small tax case procedure. Its jurisdiction includes the authority to redetermine transferee liability, make certain types of declaratory judgments, adjust partnership items, order abatement of interest, award administrative and redetermine worker classification. Based in Washington, D.C., the court also provides jurisdiction in review certain collection actions, litigation costs and review awards. The United States Tax Court comprises 19 presidentially appointed members.