- 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. Academic. 2012.
Look at other dictionaries:
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. Merriam Webster. 1996. tax court … Law dictionary
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 — / 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