Tax Court

Tax Court definition - business

Tax Court

The federal court of record for providing a judicial forum in which taxpayers can dispute tax deficiencies determined by the IRS. The Tax Court is comprised of 19 appointed members, senior judges, and special trial judges who travel nationwide to conduct trials in various locations.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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