Tax Court

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 § 6213.

Ballentine's law dictionary. . 1998.

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  • 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

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  • 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

  • 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

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