Tax court
Term · Law · MLC-T-LAW-004840
A specialized court that hears disputes between taxpayers and the government regarding tax deficiencies or overpayments. In the United States, the U.S. Tax Court is an independent judicial body that allows taxpayers to litigate tax disputes without first paying the disputed tax amount. Decisions of the Tax Court can be appealed to a federal court of appeals.
| Identifier | MLC-T-LAW-004840 |
|---|---|
| Field | Law |
Record as JSON
{
"id": "MLC-T-LAW-004840",
"term": "Tax court",
"field": "Law",
"definition": "A specialized court that hears disputes between taxpayers and the government regarding tax deficiencies or overpayments. In the United States, the U.S. Tax Court is an independent judicial body that allows taxpayers to litigate tax disputes without first paying the disputed tax amount. Decisions of the Tax Court can be appealed to a federal court of appeals.",
"url": "https://mlchart.com/terminology/law/tax-court/"
}
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