tax court

Definition from Nolo’s Plain-English Law Dictionary

A federal court which hears taxpayers' appeals from decisions of the Internal Revenue Service. Tax courts hear taxpayer appeals "de novo" (as a trial rather than an appeal), and taxpayers do not have to pay the amount claimed by the IRS before their case is heard by the tax court. Tax court decisions may be appealed to the Federal District Court of Appeals.

Definition provided by Nolo’s Plain-English Law Dictionary.