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A court established by Congress under the authority of Article I of the U.S. Constitution. Upon receiving a determination of taxes owed by the IRS, a taxpayer, without having to pay the tax, may contest liability. In general, Tax Court decisions may be appealed to the U.S. Court of Appeals.

Synonyms: TC, U.S. Tax Court
Synonyms list (a comma-separated list)
TC, U.S. Tax Court