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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.


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The Eleventh Circuit Court of Appeals vacated a Tax Court judgment and allowed a valuation discount of 100% of an estate's built-in capital gains tax.
In its decision, the tax court rejected the out-of-state sales comparisons offered by McNeilus and gave greater weight to the comparable sales utilized by Dodge County's appraiser in arriving at its valuation.
O'Connor, Assistant Attorney General for the Tax Division, with technical, strategic, and management issues arising in the 500-plus person Justice Department Division that handles or supervises all federal tax litigation except that in the United States Tax Court.
 
 
 
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