Tax Court

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Tax Court

A federal court established to resolve disputes between taxpayers and the Internal Revenue Service.

tax court

A specialized federal court established to hear taxpayer claims opposing tax deficiencies assessed by the Internal Revenue Service. There are no juries in the United States Tax Court, but on the plus side,the taxpayer does not have to pay the IRS before filing suit.If a jury is desired,the taxpayer can contest the same issues in the United States District Court for the taxpayer's district, but only to claim a refund. In other words,the party has to pay the taxes first,and then file suit in District Court.If you pay your money, you get a jury. No money, no jury.

Tax Court

The U.S. Tax Court is one of three trial courts of original jurisdiction that decide litigation involving federal income, death, and gift taxes.
References in periodicals archive ?
25) The Fifth Circuit, after reviewing Mississippi state court decisions, concluded that the phrase "courts of this state" referred only to Mississippi state courts, not federal courts.
In addition, patent lawsuits are a growing segment of Federal Court litigation.
O'Connor, without dropping names, blasted congressional leaders who have continued to issue sharp broadsides against the federal courts and promoted bills stripping the courts of jurisdiction.
the lawyer for the son, argued that Smith has no grounds to bring a separate claim in federal court.
Even if they overcome all these barriers, the plaintiffs must persuade a federal court to enjoin the DOE's administration of NCLB simply because school districts say they need more money.
John Conyers, a Michigan Democrat, asked conservatives what they would think if a Democrat-controlled Congress passed a similar court-stripping bill denying gun owners the right to appeal in federal courts.
Several claimed that Congress can simply vote to abolish certain federal courts or defund them.
Moreover, since all other federal courts are created by acts of Congress, their jurisdictions are subject to congressional control.
Madera leaders had also claimed the federal courts could not enforce laws against state and local governments on Indian Country land.

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