Nolo's Plain-English Law Dictionary
Need Professional Help? Talk to a Lawyer
Enter Your Zip Code to Connect with a Lawyer Serving Your Area
- Tax Court
- A federal court which hears taxpayers' appeals from decisions of the Internal Revenue Service. Tax courts hear taxpayer appeals "de novo" (as a trial rather than an appeal), and taxpayers do not have to pay the amount claimed by the IRS before their case is heard by the tax court. Tax court decisions may be appealed to the Federal District Court of Appeals.