Final answer:
Either the taxpayer or the IRS may initiate legal proceedings in the Federal court system.
Step-by-step explanation:
The subject of this question is Law. Either the taxpayer or the IRS may initiate legal proceedings in the Federal court system. This means that in certain situations, individuals and the IRS have the right to bring a case to a Federal court. For example, if a taxpayer believes that they have been treated unfairly or unlawfully by the IRS, they can file a lawsuit in a Federal court. Alternatively, if the IRS believes that a taxpayer has violated federal tax laws, they can also initiate legal proceedings in a Federal court.