Federal Tax Court
The Federal Tax Court is a specialized court in the United States that hears cases involving disputes between taxpayers and the Internal Revenue Service (IRS) regarding federal income tax. It is designed to provide taxpayers with a forum to contest tax deficiencies determined by the IRS before they pay the disputed taxes.
The court primarily deals with cases related to income tax, gift tax, estate tax, and other federal taxes. Taxpayers can file their cases in the Federal Tax Court without first paying the disputed tax, which is a unique feature compared to other courts where payment is typically required before a case can be heard.
Decisions made by the Federal Tax Court can be appealed to the U.S. Courts of Appeals, depending on the jurisdiction. The court’s rulings can have significant implications for tax law and taxpayer rights.
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