Final answer:
The United States Tax Court hears cases that involve federal tax disputes. It is a specialized federal court that has the jurisdiction to handle cases related to federal tax laws and regulations.
Step-by-step explanation:
The United States Tax Court hears cases that involve federal tax disputes. It is a specialized federal court that has the jurisdiction to handle cases related to federal tax laws and regulations. Some examples of cases that the United States Tax Court hears include disputes over tax liability, deductions, credits, and penalties.