Court of Appeals

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Tax Court Internal Revenue Service U.S. Supreme Court Court of Appeals Tax Dispute Federal Court Tax Deficiency

An independent 19-judge federal administrative agency that functions as a court to hear appeals by taxpayers from adverse administrative decisions by the Internal Revenue Service (IRS). The Tax Court does not require the taxpayer to pay the alleged deficiency prior to suit. An adverse decision may be appealed as of right to the Court of Appeals and in rare cases to the U.S. Supreme Court.