Final answer:
District court judges are not specialized tax judges; this role falls to the judges in the U.S. Tax Court who are experts in tax law. District Courts and other special federal courts handle a broader range of legal issues, including but not limited to tax matters.
Step-by-step explanation:
The question addresses the specialization of federal court judges, specifically those who preside over tax cases. In the United States, there are various kinds of federal courts, each performing different functions. While district court judges have the authority to hear a wide range of cases, including tax cases, they are not necessarily specialists in tax law. Instead, the U.S. Tax Court is a federal court that specializes in adjudicating tax-related disputes and issues. This court has judges who are experts in tax law and are specifically appointed to handle such cases. District Court judges, on the other hand, may hear tax cases but do not solely focus on tax law and are expected to be well-rounded in various areas of law.
Additionally, the federal judiciary system includes special courts such as the Court of Federal Claims and the Court of International Trade, among others. The Court of Federal Claims handles monetary claims against the U.S. Government under the Constitution, federal statutes, executive regulations, or contracts with the United States, but is not specifically a tax court. Specialized courts like the U.S. Tax Court are better suited to deal with complex tax litigation.