Tax Court

The Tax Court is a specialized federal court in the United States that deals primarily with disputes between taxpayers and the Internal Revenue Service (IRS). It allows individuals and businesses to challenge tax decisions made by the IRS, such as disputes over owed taxes or penalties. Taxpayers can bring their cases before judges who have expertise in tax law without having to pay the disputed taxes first. The court’s goal is to provide a fair resolution to tax-related cases, ensuring proper interpretation and application of tax laws. Its rulings can be appealed in higher courts.