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Simple English definitions for legal terms
T.C.
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A quick definition of T.C.:
Term: T.C.
Definition: T.C. stands for Tax Court, which is a federal court that helps taxpayers who disagree with the IRS about how much tax they owe. The Tax Court was created in 1942 to replace the Board of Tax Appeals. If you have a problem with the IRS, you can go to the Tax Court to try to resolve it. T.C. is an abbreviation for Tax Court.
A more thorough explanation:
Definition: T.C. is an abbreviation for Tax Court, which is a federal court in the United States that hears appeals by taxpayers from adverse decisions made by the Internal Revenue Service (IRS) about tax deficiencies. The Tax Court was created in 1942, replacing the Board of Tax Appeals.
For example, if a taxpayer disagrees with the IRS's decision about their tax liability, they can file a petition with the Tax Court to have their case heard. The Tax Court will then review the case and make a decision based on the evidence presented.
The abbreviation T.C. is often used in legal documents and court filings to refer to the Tax Court.