Asked by Denia Drake on Jun 12, 2024
Verified
Which of the following courts hears only tax cases?
A) U.S.Court of Appeals.
B) U.S.Court of Federal Claims.
C) U.S.Tax Court.
D) U.S.District Court.
U.S. Tax Court
A federal court that provides taxpayers a venue to dispute tax assessments by the IRS without having to pay the disputed amount upfront.
U.S. Court of Appeals
A level of federal courts in the United States which review decisions of lower courts, typically called circuit courts.
U.S. Court of Federal Claims
A federal court that hears monetary claims against the U.S. government.
- Comprehend the organization and ranking of judicial bodies concerning the legitimacy of taxation.
Verified Answer
HB
Heather BootheJun 13, 2024
Final Answer :
C
Explanation :
The U.S. Tax Court is a specialized court that exclusively hears tax-related disputes, including cases involving individual taxpayers, business entities, and the Internal Revenue Service (IRS). The court was established by Congress in 1969 and has nationwide jurisdiction to hear cases that involve federal tax law.
Learning Objectives
- Comprehend the organization and ranking of judicial bodies concerning the legitimacy of taxation.