Legal Terms: T

A nonimmigrant visa for victims of severe forms of human trafficking, providing temporary immigration status and eligibility for federal and state benefits.

A dollar-for-dollar reduction in the amount of tax owed, more valuable than a deduction because it directly reduces the tax liability rather than taxable income.

An expense that can be subtracted from gross income to reduce the amount of income subject to taxation.

The illegal practice of deliberately underreporting income, overstating deductions, or hiding money to avoid paying taxes owed.

An intentional wrongful act of filing false or misleading tax information with the intent to evade tax obligations, punishable by criminal penalties.

The legal seizure of a taxpayer's property to satisfy an unpaid tax debt, including wage garnishment and bank account levies.

A claim imposed by the government on property for unpaid taxes, giving the government priority over other creditors.

A legal claim by the government against a taxpayer's property for unpaid taxes, which attaches to all of the taxpayer's assets.

A legal strategy or financial arrangement designed to reduce or defer income tax liability, subject to IRS scrutiny if lacking economic substance.

An agreement between two countries to avoid double taxation and prevent tax evasion, establishing rules for taxing cross-border income.

An organization exempt from federal income tax under Section 501(c) of the Internal Revenue Code, including charitable, religious, educational, and social welfare organizations.

The portion of gross income subject to tax after all allowable deductions and exemptions have been subtracted.

A humanitarian immigration status granted to nationals of designated countries experiencing armed conflict, natural disasters, or other extraordinary conditions.

A situation where a tenant remains on the property after the lease has expired without the landlord's consent.

A rental arrangement that either the landlord or tenant can terminate at any time with proper notice.

A form of co-ownership where each owner holds a separate, divisible interest that can be freely transferred. No right of survivorship.

A person who rents or leases property from a landlord under a lease agreement.

An unconditional offer to perform an obligation, such as payment of a debt. Legal tender is currency that must be accepted for payment.

A public proposal by a person or entity to purchase some or all of shareholders' shares at a specified price, usually at a premium above market value.

Relating to or provided for by a will. A testamentary trust is created by the terms of a deceased person's will.

A person who has made a valid will. The female form is testatrix.

Statements made by a witness under oath in a legal proceeding, whether at trial, in a deposition, or before a grand jury.

A person or entity not directly involved in a legal proceeding or transaction but who may be affected by or have an interest in the outcome.

Legal ownership of property. Also, the document (deed) that serves as evidence of ownership.

Insurance protecting the holder against financial loss from defects in the title to real property that were not discovered during the title search.

An examination of public records to verify the legal ownership of a property and identify any liens, encumbrances, or defects that may affect the title.

Title VII of the Civil Rights Act of 1964, prohibiting employment discrimination based on race, color, religion, sex, or national origin.

A nonimmigrant work visa available to Canadian and Mexican citizens under the United States-Mexico-Canada Agreement for prearranged business activities in certain professional occupations.

The suspension or pausing of a statute of limitations period, effectively extending the time to file a legal action.

A wrongful act (other than a breach of contract) that results in injury or harm to another person, giving rise to a civil cause of action for damages.

Legislative changes aimed at reducing the ability to bring tort lawsuits or limiting the amount of damages recoverable.

A person who commits a tort (a wrongful act causing harm to another).

The maximum amount of a pollutant that a body of water can receive while still meeting water quality standards, established under the Clean Water Act.

A federal law giving EPA authority to require reporting, testing, and restrictions on chemical substances and mixtures.

The visual appearance of a product or its packaging that identifies and distinguishes the source of the product, protectable under trademark law when distinctive.

Confidential business information that provides a competitive advantage, such as formulas, processes, designs, or customer lists, protected by law from misappropriation.

The improper acquisition, disclosure, or use of confidential business information that derives economic value from not being generally known.

A word, phrase, symbol, design, or combination that identifies and distinguishes the source of goods or services from those of others.

The weakening of a famous trademark's distinctiveness through unauthorized use on unrelated goods or services, even without likelihood of confusion.

The process of registering a mark with the USPTO to obtain nationwide constructive notice, a legal presumption of ownership, and the right to use the registration symbol.

The three categories of activities for which a covered entity may use or disclose protected health information without obtaining patient authorization under HIPAA.

Rights guaranteed to Indian tribes by treaties with the United States, including hunting, fishing, and gathering rights that may extend beyond reservation boundaries.

A statutory provision allowing courts to triple the amount of actual damages as a penalty, common in antitrust and RICO cases.

The unauthorized entry onto another person's property. Can be criminal (a misdemeanor) or civil (a tort actionable for damages).

A formal judicial proceeding in which evidence is presented to a judge or jury to determine the facts and reach a verdict.

The process by which federal agencies engage with tribal governments on a government-to-government basis regarding policies and actions that may affect tribal interests.

A court established by a Native American tribe to adjudicate disputes and criminal matters within its jurisdiction, applying tribal law and custom.

The process by which a person is officially recognized as a member of an Indian tribe, determined by each tribe's own membership criteria.

The operation of casinos and other gambling activities on Indian reservations, regulated under the Indian Gaming Regulatory Act of 1988.

A 2010 federal law enhancing tribal authority to prosecute and punish crimes in Indian country, expanding sentencing authority for tribal courts.

The legal doctrine that Indian tribes, as sovereign nations, cannot be sued without their consent, similar to the sovereign immunity of states and the federal government.

The inherent authority of Indian tribes to govern themselves within the borders of the United States, recognized by the Constitution, treaties, statutes, and court decisions.

Legal rights of Indian tribes to water resources, often based on the Winters doctrine reserving water for tribal reservations to fulfill the purposes of the reservation.

A legal arrangement in which one party (trustee) holds and manages property for the benefit of another party (beneficiary), according to the terms set by the creator (grantor).

The federal government's legal obligation to protect tribal lands, assets, resources, and treaty rights, arising from the historical relationship between the United States and Indian tribes.

A person or institution that holds and manages property or assets for the benefit of another, owing a fiduciary duty to act in the beneficiary's best interest.

The statutory authority of a bankruptcy trustee to undo certain prepetition transfers, including preferences and fraudulent conveyances, for the benefit of all creditors.