Tax Court
/ˈtæks kɔːrt/
Definitions
- (n.) A specialized court that adjudicates disputes between taxpayers and tax authorities regarding tax assessments or liabilities.
The taxpayer appealed the IRS decision to the Tax Court.
Forms
- tax court
- tax courts
Related terms
See also
Commentary
The term specifically denotes courts established to handle tax-related cases, distinct from general courts; the use of 'Tax Court' often refers to the United States Tax Court or analogous bodies in other jurisdictions.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.