In the context of a tax protest, what does "litigation in the courts" usually refer to?

In the context of a tax protest, "litigation in the courts" typically refers to the process where an individual or entity pursues a legal challenge regarding their tax obligations. When someone pays their taxes while simultaneously contesting them in court, they are adhering to legal requirements but seeking to dispute the validity, amount, or other aspects of the taxes assessed against them. This process often occurs when the taxpayer believes the assessment is incorrect or unjust and wants to seek relief through the judicial system.

Engaging in litigation indicates a formal legal approach, which may involve presenting evidence, arguments, and documentation to support the claim against the tax authority. This strategy allows individuals to keep their legal standing while continuing their efforts to resolve the dispute.