A tax court is a specific federal court established by Congress that oversees disputed matters with regard to federal income tax. This usually takes place before the tax assessment by the Internal Revenue Service is made. Taxpayers do not have to have their litigation heard in a tax court, however. If a taxpayer does choose to use another court for litigation purposes, excluding bankruptcy, they must first pay the disputed taxes prior to litigation ensuing. After payment is made, they must file a lawsuit in an attempt to recover the monies they've paid. The advantage of a tax court is that a taxpayer does not have to pay the disputed taxes prior to litigation. A tax court will hear a number of different aspects of a disputed tax claim.