Tax Court

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Tax Court

A federal court established to resolve disputes between taxpayers and the Internal Revenue Service.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.

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.
Copyright © 2008 H&R Block. All Rights Reserved. Reproduced with permission from H&R Block Glossary
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