Definition - What does Tax Court mean?
A tax court is a court that deals specifically with taxation-related issues. Tax courts can be either state courts or federal courts. '
The first article of the United States Constitution includes a provision that allows the government to form tax courts. The primary federal tax court is located in Washington DC.
Justipedia explains Tax Court
There are many different tax-related issues that may be brought before a tax court. These issues can be brought before the court without the taxpayer having paid the tax. Some issues that may arise in a tax court include taxation statuses for charitable organizations, disputes about a taxation amount from the IRS, evaluations of property for tax purposes, and many more.
The tax court may also deal with pensions, annuities and other fixed income streams to determine whether or not they are taxable and, if so, to what extent.