Tax Court cases

Tax Court cases involve disputes between taxpayers and the Internal Revenue Service (IRS) over tax issues, such as the amount owed or the legitimacy of deductions. When a taxpayer disagrees with an IRS notice or decision, they can appeal to the U.S. Tax Court, an independent judicial body. The court reviews evidence, hears arguments, and makes decisions based on tax law. This process allows taxpayers to challenge IRS determinations without first paying the disputed tax. The outcome can affect future tax obligations, making these cases significant for individuals and businesses alike.