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United States Tax CourtThe United States Tax Court is a special court created by the U.S. Congress to adjudicate disputes over tax assessments. This court is technically an administrative court, because the judges are appointed for a term of 15 years, instead of for life. Because it does not meet the strictures of a court created under Article Three of the United States Constitution, decisions of the tax court may automatically be reviewed by the United States Court of Appeals from whichever federal circuit the case arose. Though taxpayers may choose to litigate tax matters in a variety of legal settings, the Tax Court is unique in that it is the only forum in which taxpayers may do so without having first paid the disputed tax. 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 avenues of relief require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid. Court systems United States law See other meanings of words starting from letter: UUA | UB | UC | UD | UE | UF | UG | UH | UI | UJ | UK | UL | UM | UN | UO | UP | UR | US | UT | UW | UX | UY | UZ |Words begining with United_States_Tax_Court: United_States_Tax_Court |
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