Which court hears most of the litigated tax disputes between the IRS and taxpayers?

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The U.S. Tax Court hears most of the litigated tax disputes between the IRS and taxpayers. It is a specialized court that deals exclusively with tax issues and provides taxpayers with a forum to dispute tax deficiencies and penalties determined by the IRS. The U.S. Court of Federal Claims and U.S. District Courts also handle tax-related cases, but the Tax Court is the primary forum for resolving tax controversies.

Which Court Hears Most of the Litigated Tax Disputes Between