tax court

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.

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