Tax disputes occur when individuals or businesses disagree with tax authorities, such as the Internal Revenue Service (IRS) in the United States, over the amount of taxes owed. These disagreements can arise from various issues, including incorrect tax filings, audits, or differing interpretations of tax laws. Resolving tax disputes often involves negotiations, appeals, or legal proceedings. Taxpayers may seek assistance from tax professionals or attorneys to navigate the complexities of tax regulations and ensure their rights are protected during the dispute process.