Journal of Tax Research

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In Iran, tax lawsuits are handled by the executive branch of government. In the United States, administrative litigation, tax courts, district courts, and federal courts of competent jurisdiction are subject to tax lawsuits. Administrative litigation uses alternative methods of settlement. ADRs for minor issues and the tax court and other jurisdictions are formed to handle important matters with a well-established procedure. Creating such a structure for tax litigation has led the US tax system to pursue a variety of choices through the use of new methods of resolving administrative disputes within the tax agency and the tax court as a specialized authority for tax litigation alongside public justice authorities. Taxes for lawsuits. While many options for litigation may confuse citizens, setting up taxpayers' counseling and support centers, having different courts with different costs, and various benefits can be the advantages and disadvantages of the system. Solve The difference is that, in the Iranian tax system, the monopoly of tax administrative courts as a tax dispute resolution body under the tax authority raises doubts about the independence of the administrative court and violates the principle of impartiality.

Keywords: Tax Judicial Procedures, Tax Dispute Settlement System, Iranian Tax Dispute Settlement Authorities, United States Tax Dispute Settlement Authorities

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