Actually, the answer is yes. The Tax Court is an actual federal court and not, as some people think, affiliated with the IRS. At Tax Court, the IRS is a party to the matter just like the taxpayer.
If you’ve got beef with the IRS, maybe you should head to court. Didn’t think that was possible, did you?
Contrary to popular belief, the Tax Court is a real federal court and not a tribunal run by the IRS. The IRS is a party in the case just like any taxpayer in the Tax Court, says a recent Forbes article titled “Taxpayer Advocate Reports On Top 10 Most Litigated Tax Issues.”