Court Structure
Trial Courts in Tax Cases - three levels of court in which a tax case may originate
U.S. Tax Court
U.S District Courts
U.S. Court of Federal Claims
INSTITUTION | REPORTED | BINDING UPON |
Supreme Court |
U.S. Reports Supreme Court Reports/U.S. Tax Cases |
Parties and as precedent for all courts |
Courts of Appeal | Federal Reporter/U.S. Tax Cases | Parties and as precedent for all courts of that circuit including cases before Tax Court |
District Court/Court of Claims |
Federal Supplement/U.S. Tax Cases Federal Claims Reporter |
Parties and as precedent for that district (including Tax Court) |
Tax Court | Reports of the U.S. Tax Court | Parties and as precedent in Tax Court (unless other Fed. Court decided)
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