The Court of Tax Appeals is an entity in government that hears disputes that tax payers have with regard to any tax issue findings they may disagree with, and thus appeal. Generally speaking, many of the cases that are brought to the Court of Appeals are done so prior to any formal tax assessment being made. The Court of Tax Appeals is the only government court in which the tax payer does not have to first pay the disputed tax debt in order to file their case and have it heard. A taxpayer that has filed for bankruptcy does not fall within these guidelines. Litigation of tax matters does not necessarily have to be handled through the Court of Tax Appeals. A taxpayer may pursue a disputed tax matter in other legal settings if they so desire. They will however, have to pay the tax debt first, in order for their case to be heard and eventually decided.