Terms Used In U.S. Code > Title 26 > Subtitle F > Chapter 62 > Subchapter A - Place and Due Date for Payment of Tax

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• conservation and rehabilitation programs: means to utilize those methods and procedures which are necessary to protect, conserve, and enhance wildlife, fish, and game resources to the maximum extent practicable on public lands subject to this subchapter consistent with any overall land use and management plans for the lands involved. See 16 USC 670k
• Contract: A legal written agreement that becomes binding when signed.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
• joint return: means a single return made jointly under section 6013 by a husband and wife. See 26 USC 7701
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
• person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7
• State agency: means the agency or agencies of a State responsible for the administration of the fish and game laws of the State. See 16 USC 670k
• Statute: A law passed by a legislature.
• Tax Court: means the United States Tax Court. See 26 USC 7701
• taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.