In: Accounting
Lest the three trial courts that have jurisdiction over tax cases
Three tax courts having jurisdiction over tax cases are :
1.United states Tax Court
2. United states District Court
3. United States Court of Fedaral Claims
Tax cases tried courts 1 & 2 are later appealed to the United States Circuit court of appeals where as tax cases tried in United States Court of Federal Claims are appealed to the United States Court of Appeal for the Federal Circuit.
Tax cases tried in the court of appeals are later appeal to the Supreme Court which is the court of last resort.
Althouh it is a natonal court, tax court hears cases in different locations around the country, and appeals of tax court cases are heard by the us court of appeals for the circuit in which the tax payer resides. Appeals of cases from district courts are heard by the U.S. Court of appeals for the Circuit in which they sit. Appeals from Cases which are decided by the U.S.Court of Fedaral Claims are heard by the U.S.Court of Appeals for the Federal Circuit. In tax cases as with all federal cases, the last case of resort is the United States of Supreme Court.