Federal Tax Procedures: Judicial Process

Question 1

the U.S. Tax Court

Answer 1

is located in Washington, D.C

Question 2

All tax cases

Answer 2

must start at the trial court level

Question 3

What are the three courts for federal tax disputes?

Answer 3

Tax Court, U.S. District Court, and U.S. Court of Federal Claims

Question 4

What is the definition of a writ of certiorari from the taxpayer or the government?

Answer 4

asking the Supreme Court to review the decision of a lower court

such a decision will usually involve a case in which the Courts of Appeals have issued conflicting opinions about the case, or a case that concerns a large number of taxpayers or a large amount of tax revenue