What do you understand by tax court, Financial Accounting

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Q. What do you understand by Tax Court?

Tax Court - U.S. Tax Court is a legislative court functioning to adjudicate controversies between taxpayers and IRS arising out of deficiencies assessed by IRS for INCOME, ESTATE, GIFT, windfall profit and certain EXCISE TAXES. It has no jurisdiction over other taxes like employment taxes. Various sales taxes and certain excise taxes.


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