Legal Definitions - BTA

Definition: BTA stands for Board of Tax Appeals. It is a federal court that hears appeals by taxpayers from adverse IRS decisions about tax deficiencies. The Tax Court was created in 1942, replacing the Board of Tax Appeals. It is abbreviated as T.C.

Example: If a taxpayer disagrees with the IRS's decision about their tax deficiency, they can appeal to the Tax Court (BTA) to review the case and make a final decision.

Explanation: The example illustrates how BTA is used in the context of tax disputes. Taxpayers can appeal to the BTA if they believe that the IRS's decision is incorrect or unfair. The BTA will review the case and make a final decision, which can be binding on both the taxpayer and the IRS.