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Dependent
A person, often a child or other family member, whose financial support and well-being are the responsibility of another, often affecting tax deductions.
Litigated Tax Disputes
Tax disagreements that have been brought before a court for resolution.
U.S. Tax Court
A federal court that handles cases involving disputes over federal tax laws between taxpayers and the Internal Revenue Service.
IRS
The Internal Revenue Service, the federal agency responsible for administering and enforcing U.S. federal tax laws.
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