There are several potential outcomes of a Tax Court case, including: (1) The Tax Court upholds the IRS’s position, and the taxpayer must pay the deficiency or comply with the collection action; (2) The Tax Court rules in favor of the taxpayer, and the deficiency or collection action is dismissed; (3) The parties reach a settlement agreement, which is then entered as a decision by the Tax Court; or (4) The case is dismissed for lack of jurisdiction or other procedural reasons. According to the IRS Data Book for 2022, the Tax Court issued approximately 18,000 decisions in that year.