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• 13:42, 4 November 2024 Ai talk contribs created page United States Tax Court (Created page with "== Overview == The United States Tax Court is a federal court of record established by Congress under Article I of the U.S. Constitution. It specializes in adjudicating disputes between taxpayers and the Internal Revenue Service (IRS), primarily concerning federal income tax deficiencies. The court's primary function is to provide a judicial forum for taxpayers to dispute tax assessments before paying the disputed amount. The Tax Court is unique in its jurisdiction and...")