Answer
Small case division of the U.S. Tax court.
Explanation
A Tax payer under the federal government of the United States is one who has (TIN) That is Tax identification Number used for tax purposes. This number is assigned by (IRS) International revenue service or by the security Administration.
Small case division of the U.S. Tax court. is a special small case division under the Federal Tax Court in the United States.The Small case division of the u.S. Tax court. has jurisdiction over cases in which the IRS claims that amount of taxes and penalties for a taxpayer. Most people who file a small case in Tax Court end up getting their taxes reduced by some amount.A taxpayer may not appeal a case because the judges decision is final.
