Rights protected by the U.S. Constitution, enforceable by court action, encompassing rights such as property ownership, court utilization, marriage, contract, and other legal benefits, including those outlined in federal statutes.
A petitioner is the party requesting action in a court. In tax disputes, this role is frequently assumed by the taxpayer appealing an IRS position. However, if the government loses and appeals to a higher court, the IRS then assumes the role of the petitioner.
