U.S. Tax Court

The U.S. Tax Court is a special federal court that handles disputes between taxpayers and the Internal Revenue Service (IRS). It allows taxpayers to challenge IRS decisions without having to pay the disputed taxes upfront. Cases usually involve issues like deductions, credits, or tax liabilities. Unlike the Supreme Court, which deals with broader constitutional and federal matters, the Tax Court focuses specifically on tax-related issues. Its rulings can be appealed to federal courts, ultimately reaching the Supreme Court if significant legal questions arise. Essentially, it serves as a forum for resolving tax-related disagreements.