Editing Conspiracy BBS Archive/inc-tax (section)

==TITLE(s):Tax Court, U.S.==
The United States Tax Court is a court of the federal government that hears cases brought by taxpayers who challenge decisions of the Internal Revenue Service (IRS) dealing with overpayment or underpayment of taxes. 
 
In many instances the decisions of the U.S.Tax Court can be appealed to the U.S. Court of Appeals and ultimately to the Supreme Court. When taxpayers exercise an option to agree to the use of simplified court procedures in disputes involving $10,000 or less, however, the cases tried under these procedures cannot be appealed to a higher court.The U.S. Tax Court also decides disputes over the rights of taxpayers to see documents and other materials that are related to their cases and that are contained in IRS files. 

The court is composed of 19 judges appointed for life and 17 special trial judges appointed by the chief judge who serve at the pleasure of the court.  It is augmented by retired judges when the case load is heavy.The court's offices are in Washington, D.C., but it maintains a field office in Los Angeles and holds trial sessions throughout the United States. 

Bibliography:Taylor, M. W., and Simonson, K. J., Tax Court Practice, 7th ed. (1990).


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[[Category:Conspiracies]]
[[Category:Conspiracy BBS Archive]]
[[Category: Taxes]]
[[Category:Surveillance State]]