tax court

tax court　税务法庭　

A court of the law at the federal or state level，which deals with tax disputes.On the federal level in the United States，the court hears cases between taxpayers and the Internal Revenue Service[IRS].An individual may be called to court if they have not paid his or her taxes，if the IRS feels the amount paid was not enough，or to settle other issues.The court consists of 19judges，and the cases are not heard before a jury.Interestingly，the court is a part of the legislative branch of the federal government not the judicial branch.