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What type of cases does the US tax court hear?

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May 07, 2010 1:29PM


Challenges by U.S. taxpayers to IRS assessments in situations in which the taxpayer doesn't pay the tax until a determination of the court is made. (The U.S. District Court hears them when the taxpayer pays the tax and sues for a refund.)


Challenges to the US Tax Codes by taxpayers whose appeals to the tax collecting agencies of government have been rejected.