Law Dictionary

small tax case

noun

Legal Definition of small tax case

  1. :  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


Seen and Heard

What made you want to look up small tax case? Please tell us where you read or heard it (including the quote, if possible).

WORD OF THE DAY

to help become familiar with something

Get Word of the Day daily email!