The tax court is a court established by the Congress. Option C is correct.
The United States Tax Court constitutes a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which statees that the Congress has the power to "constitute Tribunals inferior to the supreme Court".
The Tax Court focuses on adjudicating disputes over federal income tax.
I'm not sure if this is the answer but I think it was because they never experienced the violence that they were giving people. Sorry if this doesn't make sense but I tried. :)
The provision mainly focused on punishing Germany for starting World War I and to sanction them for the cost of the war, and to limits Germany's Army size.
