United States Tax Court

The United States Tax Court is a federal court that specializes in resolving disputes between taxpayers and the Internal Revenue Service (IRS). If you disagree with a tax decision made by the IRS, you can appeal it to this court. It allows taxpayers to challenge tax deficiencies, penalties, and other IRS actions without having to pay the disputed amount upfront. The court's decisions can help clarify tax laws and provide guidance on tax matters. It seeks to ensure that taxpayers have a fair opportunity to present their case regarding tax issues.