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. This court is specially designed to handle tax-related issues, including disputes over tax liability and penalty assessments. The other options listed may also hear tax-related cases, but they are not the primary court for litigated tax disputes.

Which Court Hears Most of the Litigated Tax Disputes Between