A complaint is the initial pleading by the plaintiff in a civil action that sets out the facts and the basis of the claim. It serves to give notice to the adversary of the nature and basis of the plaintiff's assertions. In criminal law, a complaint is the preliminary charge made by one person against another, though formal proceedings cannot commence without an indictment or information.
A counterclaim is a counter demand made by a defendant against the plaintiff. It is not merely an answer or denial of the plaintiff's allegations; rather, it asserts an independent cause of action in favor of the defendant.
In the context of legal proceedings, the defendant's principal pleading is a formal written response to the plaintiff's complaint, containing denials of the allegations, affirmative defenses, and any potential counterclaims.
A litigant is a party actively involved in a lawsuit, either as a plaintiff or a defendant. They actively participate in litigation, seeking to resolve a legal dispute through judicial intervention.
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.
A plaintiff is the individual or entity who initiates a lawsuit by filing a complaint with a court of law, seeking remedies for an alleged injury or violation of rights.
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