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.
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References in periodicals archive ?
In addition, our attorneys represent taxpayers in many pending cases before the United States Tax Court, the federal district courts, the federal circuit courts of appeal, and the California Superior Court.
United States Tax Court -A Court for All Parties, 70 BULL, FOR
The United States Tax Court analyzed the taxpayer's analysis of alleged profits to be earned as well as the cash flows expected from the transaction.
2003) ("Full payment of a tax assessment is a prerequisite to suit in federal district court; taxpayers may bring prepayment suits only in United States Tax Court.").
(34) In practice, however, the tax system heavily incentivizes taxpayers to choose the United States Tax Court because it is the only method by which a taxpayer does not have to pay the contested tax up front.
Today, Davidson Law Firm has offices in Little Rock, Conway, and Hot Springs, and the firm's attorneys practice in all Arkansas state trial courts, Arkansas Court of Appeals, Arkansas Supreme Court, Federal District and Bankruptcy Courts, the United States Tax Court, United States Court of Federal Claims, United States Court of Appeals, and U.S.
Students may watch the video "An Introduction to the United States Tax Court" (, which provides a very simple description of filing a petition that grants a taxpayer a day in court.
If you reject it, you can then fide the case in United States Tax Court. You can also pay the tax and file for refund in the United States District Court.
The United States Tax Court decides cases of taxpayers from all 50 states.
Since 1943, about 250 non-attorneys have been admitted to practice before the bar of the United States Tax Court. During the past ten to fifteen years, many of these individuals hold the enrolled agent credential.
Their schemes are available to anyone willing to dig through the mountain of paperwork at United States Tax Court and other government offices in search of nuggets of fact.

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