The United States Tax Court is a federal court of record established under Article I of the U.S. Constitution. It has jurisdiction over disputes involving deficiencies or overpayments in federal income, estate, gift, and certain excise taxes. The Tax Court can also review certain collection actions taken by the IRS, such as liens and levies. Taxpayers can initiate a case in the Tax Court without first paying the disputed tax amount. For more information, see 26 U.S. Code § 7441 ().