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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This article examines the history of the creation of Australian federal courts in relation to Curran and Wards analysis of Australian national identity as an as yet unresolved response to the receding ties to the British Empire.
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.
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the lawyer for the son, argued that Smith has no grounds to bring a separate claim in federal court.
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We support the reporters in current federal court proceedings who are refusing to testify about their confidential sources and now face stiff fines, even jail.
There has long been an academic debate about the power given to the federal courts by Congress, said UCLA School of Law professor Gary Rowe.
MetLife removed the case to federal court, but her lawyer persuaded U.

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