This almanac sets forth the general procedures used in small claims court, including how to file the claim, proceed to trial, and obtain and enforce the judgment. The defense of a small claims action is also discussed. An overview of the small claims division of the U.S. Tax Court is also examined, including the procedures for filing a petition and proceeding to trial. The Appendix provides resource directories, sample forms, applicable statutes, and other pertinent information and data. The Glossary contains definitions of many of the terms used throughout the almanac.
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