tax court
tax court n often cap T&C: a court having jurisdiction over questions of law and fact arising under the tax laws of a government; specif: the federal court hearing tax cases

Merriam-Webster’s Dictionary of Law. . 1996.

tax court
n.
A court that has jurisdiction over tax matters.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


tax court
A federal court which hears taxpayers' appeals from decisions of the Internal Revenue Service. Tax courts hear taxpayer appeals "de novo" (as a trial rather than an appeal), and taxpayers do not have to pay the amount claimed by the IRS before their case is heard by the tax court. Tax court decisions may be appealed to the Federal District Court of Appeals.
Category: Business, LLCs & Corporations
Category: Small Claims Court & Lawsuits

Nolo’s Plain-English Law Dictionary. . 2009.


tax court
A specialized federal or state court that decides cases involving tax-related controversies.

Dictionary from West's Encyclopedia of American Law. 2005.


tax court
A specialized federal or state court that decides cases involving tax-related controversies.

Short Dictionary of (mostly American) Legal Terms and Abbreviations.

Tax Court
n.
   a federal agency with courts in major cities which hear taxpayers' appeals from decisions of the Internal Revenue Service. Tax court hears the appeal de novo (as a trial rather than an appeal) and does not require payment of the amount claimed by the IRS before hearing the case. Tax court decisions may be appealed to the Federal District Court of Appeals.
   See also: court, income tax

Law dictionary. . 2013.

Look at other dictionaries:

  • tax court — The United States Tax Court is a court of record under Article I of the Constitution of the United States (see I.R.C. No. 7441). The Tax Court tries and adjudicates controversies involving the existence of deficiencies or overpayments in income,… …   Black's law dictionary

  • Tax Court — ▪ American law       in the United States, a court that hears cases involving tax litigation. Originally, a Board of Tax Appeals was set up in 1924 to hear cases in which, for example, a taxpayer might challenge the findings of an Internal… …   Universalium

  • Tax Court — A special federal court taking the place of the body formerly known as the Board of Tax Appeals, available to a taxpayer against whom the Treasury Department claims a deficiency upon compliance with the prescribed procedure. Internal Revenue Code …   Ballentine's law dictionary

  • Tax Court — A court of law whose sole jurisdiction is to decide litigation involving federal income, death, and other taxes. This is where you go if you don t pay your taxes! …   Investment dictionary

  • tax court — / tæks kɔ:t/ noun US a court which deals with disputes between taxpayers and the Internal Revenue Service …   Dictionary of banking and finance

  • tax court, United States — n. An appellate court to which taxpayers may appeal adverse IRS decisions and levies. Created in 1942, it replaced the Board of Tax Appeals. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • Tax Court of the United States — A judicial body which hears cases concerning federal tax laws. Short Dictionary of (mostly American) Legal Terms and Abbreviations …   Law dictionary

  • Tax Court of Canada — The Tax Court of Canada (TCC), established in 1983 by the Tax Court of Canada Act, is a federal court which deals with matters involving companies or individuals and tax issues with the Government of Canada. It replaced the Tax Review Board, a… …   Wikipedia

  • Tax Court of Canada Act — The Tax Court of Canada Act was an Act of the Parliament of Canada concerning the Tax Court of Canada.External links* [http://laws.justice.gc.ca/en/T 2/ Canadian Department of Justice Tax Court of Canada Act] …   Wikipedia

  • United States Tax Court — The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to constitute Tribunals inferior to the supreme …   Wikipedia

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