Legal Definitions - T.C.

Definition: T.C. is an abbreviation for Tax Court, which is a federal court in the United States that hears appeals by taxpayers from adverse decisions made by the Internal Revenue Service (IRS) about tax deficiencies. The Tax Court was created in 1942, replacing the Board of Tax Appeals.

For example, if a taxpayer disagrees with the IRS's decision about their tax liability, they can file a petition with the Tax Court to have their case heard. The Tax Court will then review the case and make a decision based on the evidence presented.

The abbreviation T.C. is often used in legal documents and court filings to refer to the Tax Court.