Going To Court With The IRS

You can go to U.S. Tax Court, Federal District Court, or the Court of Federal Claims, Most people pick the Tax Court because you don't have to pay the contested tax ahead of time to have your case heard.
Some people choose Federal District Court or the Court of Federal Claims because they think their chances are better, but these courts generally will hear tax cases only after you've already paid the tax and filed a refund claim.

U.S. Tax Court:
http://www.ustaxcourt.gov
Federal District Court - Eastern Michigan
http://www.mied.uscourts.gov/index.cfm
Court of Federal Claims
http://www.uscfc.uscourts.gov