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What is Tax Court Jurisdiction Ruling Explained about?

1) Jurisdiction over a subject matter is conferred by law, not by consent of parties, and a court can dismiss a case at any stage for lack of jurisdiction. 2) The Court of Tax Appeals has exclusive appellate jurisdiction to review decisions of the Commissioner of Internal Revenue on disputed tax assessments, but does not have jurisdiction over direct appeals of assessments without the taxpayer first contesting the assessment with the Commissioner. 3) Since the taxpayer in this case directly appealed the

Author

Ericson Sarmiento Dela Cruz

Language

EN