Most people have not heard of the US Tax Court. It was founded in 1969 and is the only Court that will hear tax case prior to payment of tax. It has strict rules - you must file within 90 days of the date of an IRS Notice of Deficiency or you lose your right to Tax Court. You then have to pay the tax, file a Claim for Refund and go to the Court of Federal Claims or US District Court, a much more expensive process.
Here is a good article on the history of the US Tax Court.