Question

Discuss three types of cases heard by the U.S. tax court. Explain how the appeals process works.

Answer 1

The US Tax Court deals in cases related to disputes over federal income tax before tax assessments by IRS. The U.S. Tax Court considers cases relating to income, estate and gift tax.

An appeals can take place in two ways:

(a) By Right.

* An appeal is started by filing a notice of appeal within 90 days after the Court's decision. Other party may file a notice of appeal within 120 days after the Court's decision.

* Notice of Appeal - The notice of appeal may be filed either at the Tax Court clerk's office or by mail to the clerk.

* The appeal is governed by the Rule 10, 11, and 12 regarding the record on appeal from a district court, the time and manner of forwarding and filing, and the docketing in the court of appeals.

* If an appeal is taken to more than one court of appeals, the original record must be shared. In an appeal to any other court, one must apply to that other court to make provision for the record.

(b) By Permission.

An appeal by permission is managed by Rule 5.