United States Tax Court

United States Tax Court
n.
An administrative agency that functions as a court to hear disputes over amounts of income, estate, and gift taxes between taxpayers and the Internal Revenue Service.

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


United States tax court
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. . 2000.

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