The U.S. Tax Court was created by

Congress

Explanation:

The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.

people vote directly for officials and leaders. The US is not a direct democracy, the last direct democracy was Athens

Explanation: