학술논문
Tax Law: JUDICIAL LAW.
Document Type
Article
Author
Source
Bench & Bar of Minnesota; Apr2023, Vol. 80 Issue 3, p38-42, 5p
Subject
Language
ISSN
02761505
Abstract
The article reports that the Tax Court is a federal court that hears cases involving federal tax laws. Topics include examines it has jurisdiction over taxpayers who wish to dispute their tax liability or appeal a decision made by the Internal Revenue Service and considered taxpayers can file a petition with the Tax Court, and the court will hear their case and make a decision.