so if not Tax Court where would I sue the IRS? Hoping for agent one-on-one I called them up. Got a young man, very nosey, asked me where I worked and, get this, where I banked! Told him that was private and he patched me through to a woman who looked up details in their AUR system. Had a civil chat, told her a mistake had been made but she would not budge an inch on INCOME. I know that not all income is taxable income but she talked like in her mind all receipts were income to be reported. Since I was disputing the payment of INCOME she told me I could write to IRS and ask them to inquire with the payer of alleged income (now out of business). So I''ll try that.