106 VOCABULARY Flashcards
Appeals Court
The appeals court is a court which hears an appeal from the court of original jurisdiction. For tax cases that have been decided by the Tax Court, an appeal can be heard by one of the Circuit Courts of Appeals, which is normally determined by the taxpayer’s residence. Appeals from the Claims Court go to the Federal Circuit Court of Appeals. The Supreme Court may agree to hear an appeal from a case that has passed through one of the Circuit Courts of Appeal.
An appellate court will apply a different standard of review to issues of fact and issues of law. For factual issues (the law is clear, the facts are not), the appeals court will not reverse the lower court unless the decision of the lower court was clearly erroneous. For issues of law (the facts are clear, the law is not), the appeals court will apply its own judgment.
Tax Court
The Tax Court is located in Washington, D.C., and is made up of 19 judges who hear only tax cases. In addition, the Tax Court rules on disputes between taxpayers and the IRS involving underpayment of federal income, gift, and estate taxes.
