Simple English definitions for legal terms
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The Board of Tax Appeals is a federal court that hears appeals from taxpayers who disagree with decisions made by the Internal Revenue Service (IRS) regarding tax deficiencies. It was replaced by the Tax Court in 1942. The Tax Court is abbreviated as T.C. and handles cases related to Internal Revenue.
The Board of Tax Appeals is a federal court that hears appeals by taxpayers from adverse IRS decisions about tax deficiencies. It was created in 1942, replacing the Board of Tax Appeals. The abbreviation for the Board of Tax Appeals is T.C.
John received a notice from the IRS stating that he owed $10,000 in back taxes. He disagreed with the IRS's decision and decided to appeal to the Board of Tax Appeals. The Board of Tax Appeals reviewed his case and determined that John only owed $5,000 in back taxes. John was relieved that he didn't have to pay the full amount.
This example illustrates how the Board of Tax Appeals can provide taxpayers with a fair and impartial review of their tax disputes with the IRS.