court level.pdf - Georgetown Law Library Guides U.S Law Tax Research Federal Tax Research Federal Case Law Search this Guide Search This guide on

court level.pdf - Georgetown Law Library Guides U.S Law Tax...

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Georgetown Law Library / Guides / U.S. Law / Tax Research - Federal / Case Law Tax Research - Federal This guide on federal tax research explains where and how to find tax materials. Contents Getting Started Research Handbooks Treatises Using BNA Tax Management Portfolios Specialized Tax Resources Practice Tools Journals Internal Revenue Code Tax Cuts and Jobs Act of 2017 Legislative History Specialized Tax Databases Checkpoint Cheetah Search this Guide Search
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A Research Example Treasury Regulations Internal Revenue Bulletin Guidance Other IRS Guidance Case Law Abbreviations & Acronyms Key to Icons Georgetown only On Westlaw On Lexis On Bloomberg PDF More Info (hover) Preeminent Treatise Study Aid Tax Forums There are five federal courts that have jurisdiction over disputes between taxpayers and the Government. All tax cases are first tried in one of three lower level trial courts: the U.S. Tax Court , U.S. District Court , or U.S. Court of Federal Claims . Tax cases tried in all of these courts are later appealed to the U.S. Courts of Appeals . Although it is a national court, the U.S. Tax Court hears cases in different locations around the country, and appeals of Tax Court cases are heard by the U.S. Court of Appeals for the Circuit in which the taxpayer resides. Appeals of cases from the U.S. District Courts are heard by the U.S. Court of Appeals for the Circuit in which they sit. Appeals from cases decided by the U.S. Court of Federal Claims are heard by the U.S. Court of Appeals for the Federal Circuit. As with all federal cases, the court of last resort is the U.S. Supreme Court . U.S. Tax Court Case Law Research Tutorial Running time: 3:01 minutes Created/updated: July 2019 Last reviewed: July 2019 When you begin a video and hover your cursor over the
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The U.S. Tax Court is a specialized court that hears only federal tax cases at the trial level. Before 1943, the U.S. Tax Court was called the Board of Tax Appeals (BTA).
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