The Tax Court primarily handles what type of disputes?

• A. Criminal Tax Cases
• B. Tax Litigation
• C. Tax Disputes
• D. Property Tax Assessments

Answer: (C)

The main point is understanding what the U.S. Tax Court does: it’s a specialized federal court that decides civil disputes over federal tax liabilities between taxpayers and the Internal Revenue Service. It handles cases where the IRS has issued a tax deficiency, penalties, or other tax issues and the taxpayer challenges those determinations. This is a civil, not criminal, forum, so it does not deal with tax crimes (those go to federal district courts). It also doesn’t handle local or state property tax disputes, which are addressed in state or local tribunals. So the Tax Court’s focus is on civil disputes about federal taxes, making “Tax Disputes” the most accurate broad category.