small tax case

noun

Legal Definition of small tax case

: a case brought in the U.S. Tax Court to resolve a dispute with the Internal Revenue Service worth less than $50,000 in which the taxpayer elects to use simplified procedures with no right of appeal

called also S case

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Cite this Entry

“Small tax case.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/small%20tax%20case. Accessed 27 Sep. 2022.

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