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Tax Court

n. a federal agency with courts in major cities which hear taxpayers' appeals from decisions of the Internal Revenue Service. Tax court hears the appeal de novo (as a trial rather than an appeal) and does not require payment of the amount claimed by the IRS before hearing the case. Tax court decisions may be appealed to the Federal District Court of Appeals.

See also: court  income tax 

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The People's Law Dictionary by Gerald and Kathleen Hill Publisher Fine Communications