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Tax Court

This article is part of a series on
Taxation

Federal taxation Authority Â· History
Internal Revenue Service
Court Â· Forms Â· Code Â· Revenue Income tax Â· Payroll tax
Alternative Minimum Tax
Estate tax Â· Excise tax
Gift tax Â· Corporate tax
Capital gains tax State & local taxation State income tax Â· State tax levels
Sales tax Â· Use tax Â· Property tax Federal tax reform

Competitive Tax Plan
Efficient Taxation of Income
Real Property Use Tax
Taxpayer Choice Act
USA Tax Â· Value Added Tax

FairTax Â· Flat tax

Tax protesting

History
America: Freedom to Fascism
The Law that Never Was
Cheek v. United States

Notable tax protesters

Irwin Schiff
Richard Michael Simkanin
Robert Clarkson Â· Tom Cryer
Vivien Kellems
Wayne C. Bentson
Wesley Snipes

Tax protester arguments
Constitutional
Statutory Â· Conspiracy

Taxation by country

Australiaʉۢ British Virgin Islands
Canadaʉۢ Chinaʉۢ Colombia
Franceʉۢ Germanyʉۢ Hong Kong
Indiaʉۢ Indonesiaʉۢ Ireland
Netherlandsʉۢ New Zealand
Peruʉۢ Russiaʉۢ Singapore
Tanzaniaʉۢ United Kingdom
United Statesʉۢ European Union

 v â€¢ d â€¢ e 

Tax rates around the world
Tax revenue as % of GDP

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The United States Tax Court is a federal trial court of record established under Article I of the U.S. Constitution which specializes in adjudicating disputes over federal income tax, generally prior to the time at which the formal tax assessments are made by the Internal Revenue Service.[1] Though taxpayers may choose to litigate tax matters in a variety of legal settings, the Tax Court is the only forum in which taxpayers outside of bankruptcy may do so without having first paid the disputed tax in full. 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 venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" of Flora v. United States).[2] Tax Court judges are appointed for a term of 15 years, not for life.[3]

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