A more thorough explanation:

The Tax Court, U.S. is a federal court that deals with appeals made by taxpayers who disagree with the IRS's decisions regarding tax deficiencies. It was established in 1942, replacing the Board of Tax Appeals. The abbreviation for Tax Court is T.C.

Example 1: John received a notice from the IRS stating that he owed $10,000 in taxes. John disagreed with the IRS's decision and decided to appeal to the Tax Court. The Tax Court reviewed John's case and determined that he only owed $5,000 in taxes.

Example 2: Sarah was audited by the IRS, and they found that she had underreported her income. The IRS assessed a tax deficiency of $20,000. Sarah appealed to the Tax Court, and after reviewing her case, the Tax Court determined that she only owed $15,000 in taxes.

These examples illustrate how the Tax Court, U.S. provides taxpayers with a way to appeal IRS decisions regarding tax deficiencies. Taxpayers can present their case to the Tax Court, and the court will review the case and make a decision. The decision made by the Tax Court is final and binding, unless it is appealed to a higher court.