In Which Courts May Litigation Dealing with Tax Matters Begin

question 80

Essay

In which courts may litigation dealing with tax matters begin? Discuss the factors that might be considered in deciding where to begin litigation.

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Definitions:

Government Agencies

Organizations established by a government to carry out specific government functions.

Small Businesses

Enterprises with a small number of employees and relatively low volume of sales.

Horizontal Merger

Merger that joins firms in the same industry for the purpose of diversification, increasing customer bases, cutting costs, or expanding product lines.