The United States Tax Court, based in Washington, DC, is a federal court that specializes in resolving disputes between taxpayers and the Internal Revenue Service. It provides a forum for individuals and businesses to challenge tax assessments and decisions made by the IRS.
As an independent judicial body, the United States Tax Court plays a crucial role in ensuring fair and impartial resolution of tax controversies. It upholds the principles of due process and serves as a venue for taxpayers to seek justice in matters related to federal tax laws.
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