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- user notice: The custom_breadcrumbs_nodeapi() function called token replacement with an array rather than a string for $text in /home/waccount/public_html/sites/all/modules/token/token.module on line 263.
- user notice: The custom_breadcrumbs_nodeapi() function called token replacement with an array rather than a string for $text in /home/waccount/public_html/sites/all/modules/token/token.module on line 263.
U.S. administrative court where judges handle cases of dispute between the taxpayer and the Internal Revenue Service. No jury trials are available. Taxpayers must file a petition to the court within 90 days of receiving a statutory deficiency notice. Areas decided on by the court include estate, gift, and federal income taxes. The court findings are reported generally in writing and are open to public inspection.