Tax Lawyers in Chicago
Legal Definitions related to TAX Law
From Nolo’s Plain-English Law Dictionary
A federal court which hears taxpayers’ appeals from decisions of the Internal Revenue Service. Tax courts hear taxpayer appeals “de novo” (as a trial rather than an appeal), and taxpayers do not have to pay the amount claimed by the IRS before their case is heard by the tax court. Tax court decisions may be appealed to the Federal District Court of Appeals.
A lawyer who specializes in taxes and has a special degree in tax law or certification from a state bar association.
A willful act done with the intent to cheat in the assessment or payment of any tax liability. Examples include keeping two sets of books or using a false Social Secutiry number.
The intentional and fraudulent attempt to escape payment of taxes in whole or in part. If proved to be intentional and not just an error or difference of opinion, tax evasion can be a federal crime. Evasion is distinguished from attempts to use interpretation of tax laws or imaginative accounting to reduce the amount of payable tax.
Taxpayer Bill Of Rights
Federal tax laws that restrict IRS conduct and establish taxpayer rights in dealing with the IRS.
Chicago Tax Law
Contact Illinois Tax Attorneys
Horowitz Law Offices
311 West Superior, Suite 314
Chicago, Illinois 60654