The Tax Court is a specialized court in the United States that handles disputes between taxpayers and the Internal Revenue Service (IRS). It provides a forum for individuals and businesses to challenge tax deficiencies, penalties, and other tax-related issues. The court's decisions can help clarify tax laws and provide guidance for future cases. Tax Court cases typically involve issues such as income tax, estate tax, and gift tax. Unlike other courts, taxpayers can appeal decisions made by the Tax Court to the U.S. Court of Appeals. This court aims to ensure fair treatment in tax matters and uphold taxpayers' rights.