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1.The jurisdiction of the Small Cases Division is limited to cases involving amounts of$50,000 or less, and some of its decisions can now be found on the U.S. Tax Courtwebsite. Has no precedent value. No jury trials are allowed in tax court. Judges can ruleon the spot, although they usually mail their decisions to you a month or so after thehearing. You cannot appeal the decision in a small case. With small cases, tax courtoperates much like your local small claims court. You tell the judge your story, show yourevidence, and are not expected to know legal procedures. Even if you lose, you have thesatisfaction of having your day in court. No written record.2.Appeals. In order to appeal, you should lose at a District level Court. Appeals from aDistrict Court or a Tax Court decision are to the U.S. Court of Appeals for the circuit in
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Taxation in the United States,Tax Court,U.S. Tax Court