0
26USC7482: "The United States Courts of Appeals (other than the United States Court of Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions of the Tax Court, except as provided in section 1254 of Title 28 of the United States Code, in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury; and the judgment of any such court shall be final, except that it shall be subject to review by the Supreme Court of the United States upon certiorari, in the manner provided in section 1254 of Title 28 of the United States Code."
A taxpayer may request a case to be heard under a special procedure for claims under $50,000. If the taxpayer elects this option, the Tax Court decision is generally not appealable.
A taxpayer may also bring an action in federal district court, the federal court of claims, and in bankruptcy court (if applicable) instead of tax court.
What else can I help you with?
Does Washington have 1 or 2 levels of appeal in the court system?
Washington has two levels of appeal in its court system. The first level is the Washington Court of Appeals, which is an intermediate appellate court. If further appeal is necessary, cases can be taken to the Washington Supreme Court, which serves as the highest court in the state.
What is the US Supreme Court's most important function with regard to the lower courts?
The US Supreme Court serves as the final court of appeal
What cases does the Supreme Court go over?
Cases that appealed from the court of appeal.
Who can hear cases on appeal?
an appellate court
Cases on appeal will end up?
in appellate court.
Do appeal courts hear cases on appeal from lower court decisions?
Yes, appeals courts hear cases that are being appealed from lower court decisions. That's what they are for.
Which federal court hears cases on appeal and original jurisdiction cases?
All federal courts hear cases on appeal or original jurisdiction cases.
How do you get in the UK Supreme Court?
In most cases, to bring an appeal to The Supreme Court, you must first apply to the court which handed down the judgment to ask for permission to appeal
Supreme court only hears cases of?
The Supreme Court hears cases which are on final appeal. The Supreme Court also hears cases relating to national elections.
What is a court that has only appellate jurisdiction able to do?
Hear cases that are on appeal from the lower, trial court.
What allows citizens to take their cases to a higher court?
The right to appeal.
Why did congress create the courts of appeal?
the Supreme Court was overwhelmed by cases
