Want this question answered?
Cases from the Internal Revenue Service are often heard by the United States Tax Court, which is a federal court that specializes in tax disputes. Taxpayers can also appeal IRS decisions to federal district court or federal court of appeals.
Income estate and gift taxes would be the subjects of the cases heard in U.S. Tax Court.
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.
Income estate and gift taxes would be the subjects of the cases heard in U.S. Tax Court.
Federal tax cases
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.
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.
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.
Tax Court
The Supreme Court of the United States has nine judges, called justices.
Cases involving the US Constitution, most federal laws, and US treaties are heard by the Article III (constitutional) courts that make up the Judicial Branch.Some cases, such as those heard in US Bankruptcy Court or US Tax Court, which were established under Congress' authority in Article I, are actually decided in the Legislative Branch.If this is a homework question, though, go with Judicial Branch.
If its IRS, then that's Federal and the Federal Courts handle that. If its state taxes, then the state courts handle that one. Each jurisdiction has their own laws pertaining to the taxes.