Tax courts are specialized judicial bodies that handle disputes between taxpayers and tax authorities, such as the Internal Revenue Service (IRS) in the United States. These courts focus on issues related to tax assessments, collections, and refunds, providing a venue for taxpayers to challenge decisions made by tax agencies. In tax courts, both individuals and businesses can present their cases, often without the need for a lawyer. The judges in these courts are experts in tax law, ensuring that cases are resolved fairly and efficiently. Decisions made in tax courts can often be appealed to higher courts if necessary.