A more thorough explanation:

The United States Tax Court was established by Congress under Article I of the Constitution. Its purpose is to provide taxpayers with a forum to dispute tax deficiencies determined by the Commissioner of Internal Revenue before paying any disputed amount.

The Tax Court has jurisdiction over a variety of tax-related issues, including:

• Redetermining transferee liability
• Making certain types of declaratory judgments
• Adjusting partnership items
• Ordering abatement of interest
• Awarding administrative and litigation costs
• Redetermining worker classification
• Determining relief from joint and several liability on a joint return
• Reviewing certain collection actions
• Reviewing awards to whistleblowers that provide information to the Commissioner of Internal Revenue on or after December 20, 2006

For example, if a taxpayer receives a notice of deficiency from the IRS stating that they owe additional taxes, the taxpayer can dispute the deficiency in the Tax Court before paying any disputed amount. The Tax Court will then review the case and make a determination on whether the taxpayer owes the additional taxes or not.

Another example is if a partnership is audited by the IRS and there are adjustments made to the partnership's income or deductions. The partnership can dispute these adjustments in the Tax Court, which has the authority to adjust partnership items.