Final answer:
Taxpayers can seek relief through the judicial system by filing a lawsuit against the IRS and presenting their case before a judge.
Step-by-step explanation:
When a taxpayer cannot resolve his or her dispute with the IRS administratively, they can seek relief through the judicial system. This involves taking their case to court, either at the federal or state level, depending on the nature and scope of the dispute. Taxpayers can file a lawsuit against the IRS, challenging the agency's decision or action, and present their arguments and evidence before a judge. The judge will then render a decision based on the facts and applicable laws.