Tax Court, District Court or Claims Court? The primary advantage of Tax Court is that you don't have to pay the tax first. In contrast, most taxpayer suits in U.S. District Court or U.S. Claims Court are after the tax has been paid., suing for a refund.
Tax Court, District Court or Claims Court? The primary advantage of Tax Court is that you don't have to pay the tax first. In contrast, most taxpayer suits in U.S. District Court or U.S. Claims Court are after the tax has been paid., suing for a refund.
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