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Answer
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.)
Answer
Challenges to the US Tax Codes by taxpayers whose appeals to the tax collecting agencies of government have been rejected.
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∙ 13y ago
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What courts are there nineteen judges to hear cases?
The Supreme Court of the United States has nine judges, called justices.
Does the US Tax Court hear civil cases?
Yes, the US Tax Court hears certain tax-related civil cases initiated either by the IRS or by the taxpayer. Civil cases in which the taxpayer is suing for a refund of overpaid taxes are heard in US District Court.
Which court hears cases that come from the irs?
Generally, the United States District Court and the United States Court of Federal Claims hear tax cases after the taxpayer has paid the tax and filed a claim for refund or credit.
United States Tax Court court hears what cases?
Federal tax cases
What court has jurisdiction to hear cases involving admiralty antitrust bankruptcy tax copyright and trademarks patents and suits against the US?
Federal Court
Does the US Tax Court hear cases generated by the IRS?
Yes. The US Tax Court hears cases initiated by the IRS as well as challenges brought by taxpayers. If the taxpayer is bringing suit for a refund of taxes already paid, the case is heard in US District Court.
What do US Special Courts hear cases on?
US Special Courts or courts of special jurisdiction hear a variety of cases, each related to a particular subject matter. For example, US Bankruptcy Courts hear bankruptcy cases; US Tax Court hears federal tax cases; the US Court of Federal Claims hears cases involving monetary damages against the US government; the US Court of Appeals for Veteran's Claims hears appeals of decisions made by the Board of Veteran's Appeals, and so on. Military courts are also considered special courts.
Which court has original jurisdiction over most cases heard in federal courts?
US District Courts have original (trial) jurisdiction over the majority of cases heard in the federal court system.US Special Courts, such as US Tax Court, US Bankruptcy Court, and the US Court of Federal Claims, also hear a large number of cases.
What courts does Arizona have?
The Arizona court system has four types of courts - Superior, Justice, Municipal, and the Arizona Tax Court. The Arizona Tax Court handles certain cases regarding state and local taxes. The Tax Court operates out of Maricopa County and hears cases for the whole state. Each county in Arizona has a mix of Superior, Justice and Municipal Courts. Superior Courts have general jurisdiction, but usually handle cases beyond the jurisdiction of lower courts. The jurisdiction between Municipal Courts (sometimes known as Magistrate Courts) and Justice Courts overlaps in certain criminal cases. Both hear cases regarding violations of state law that occur within the municipality. Justice Courts hear small civil cases, including small claims cases. There are also Tribal Courts in Arizona, but these operate separately from the state court system, though Tribal Court decisions may be enforced by state courts. For more information on the Arizona Court System, including detailed descriptions of each type of court, a directory of Arizona Courts, and online court resources, visit the Arizona Courts Guide related link.
What kind of court systems does the US have?
The United States has a dual court system, which refers to the separate Federal and State court systems.Federal courts hear criminal and civil cases that involve the US Constitution, Federal Laws, US Treaties, policies and special subject matter (such as Bankruptcy, or Federal Tax). State courts hear civil and criminal cases related to state laws and state constitutional issues.
What does the US tax court do?
It can have several meanings: (1) Jurisdiction generally means the power of a court to hear and render a decision in a given situation. (2) It can refer to the geographical area over which the court holds sway (i.e.: county - state - etc).
Why do different courts have different types of jurisdiction?
'Jurisdiction' is a word that has more than one conotation.A geographical jurisdiction is usually what delineates the boundarioes of the US Federal Court Dstricts.Subject matter jurisdiction refers to the TYPE of case a particular court would hear (e.g.: a Maritime Law case would not be tried in a court hearing Tax Law cases. Etc.).
