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Tax Court: Difference between revisions
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{{Short description|United States federal tribunal dealing with tax matters}} | {{Short description|United States federal tribunal dealing with tax matters}} | ||
{{Use mdy dates|date=January 2018}} | {{Use mdy dates|date=January 2018}}The '''United States Tax Court''' (in [[case citation]]s, '''T.C.''') is a [[Federal judiciary of the United States|federal]] [[trial court]] [[court of record|of record]] established by [[US Congress|Congress]] under [[Article One of the United States Constitution|Article I]] of the [[Constitution of the United States|U.S. Constitution]], section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court".<ref>[[Article One of the United States Constitution|U.S. Constitution., article I]], section 8, cl. 9.</ref> The Tax Court specializes in adjudicating disputes over [[federal income tax]], generally prior to the time at which formal tax assessments are made by the [[Internal Revenue Service]].<ref>See {{usc|26|7441}}.</ref> | ||
The '''United States Tax Court''' (in [[case citation]]s, '''T.C.''') is a [[Federal judiciary of the United States|federal]] [[trial court]] [[court of record|of record]] established by [[US Congress|Congress]] under [[Article One of the United States Constitution|Article I]] of the [[Constitution of the United States|U.S. Constitution]], section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court".<ref>[[Article One of the United States Constitution|U.S. Constitution., article I]], section 8, cl. 9.</ref> The Tax Court specializes in adjudicating disputes over [[federal income tax]], generally prior to the time at which formal tax assessments are made by the [[Internal Revenue Service]].<ref>See {{usc|26|7441}}.</ref> | |||
Though taxpayers may choose to [[litigation|litigate]] tax matters in a variety of legal settings, outside of [[Bankruptcy in the United States|bankruptcy]], the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any [[United States District Court]], or in the [[United States Court of Federal Claims]]; however, these venues require that the tax first be paid and that the party then file suit to recover the contested amount paid (the "full payment rule" of ''[[Flora v. United States]]'').<ref>357 U.S. 63 (1958), ''affirmed on rehearing'', 362 U.S. 145 (1960).</ref> | Though taxpayers may choose to [[litigation|litigate]] tax matters in a variety of legal settings, outside of [[Bankruptcy in the United States|bankruptcy]], the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any [[United States District Court]], or in the [[United States Court of Federal Claims]]; however, these venues require that the tax first be paid and that the party then file suit to recover the contested amount paid (the "full payment rule" of ''[[Flora v. United States]]'').<ref>357 U.S. 63 (1958), ''affirmed on rehearing'', 362 U.S. 145 (1960).</ref> | ||