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Simple English definitions for legal terms
tax court
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A quick definition of tax court:
Tax court is a special court in the United States that helps people who disagree with the decisions made by the Internal Revenue Service (IRS) about their taxes. The tax court has 19 judges and is located in Washington, D.C. If someone wants to challenge the IRS's decision, they can go to the tax court, the district court, or the court of federal claims. The tax court is a good choice because the taxpayer doesn't have to pay the taxes before the court makes a decision, and the judges are experts in tax issues. If someone still disagrees with the tax court's decision, they can go through the same appeals process as they would for a decision made by a district court.
A more thorough explanation:
Definition: Tax court is a court that hears challenges to tax decisions made by the Internal Revenue Service (IRS) in the United States. It is also known as the United States Tax Court and is located in Washington, D.C. The court has 19 judges who are experts in tax law.
For example, if a person disagrees with the amount of taxes they owe as determined by the IRS, they can choose to go to the Tax Court to challenge the decision. Unlike other courts, the taxpayer does not have to pay the taxes before a decision is made. This can be helpful for taxpayers who cannot afford to pay the taxes upfront.
The Tax Court is also a good option for taxpayers who want the expertise of judges who specialize in tax law. If the taxpayer or the IRS disagrees with the decision of the Tax Court, they can appeal the decision through the same process as decisions appealed from a District Court.