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Three fora exist for the adjudication of tax claims. They are the U.S. Tax Court, the U.S. Federal District Courts, and the U.S. Courts of Federal Claims. Most tax disputes are filed with the U.S. Tax Court because of the jurisdictional hurdles inherent in commencing tax claims at both the District Court and Courts of Federal Claims (e.g., the prepayment of the tax in dispute is required). The U.S. Bankruptcy Courts also have jurisdiction to adjudicate tax cases in bankruptcy proceedings.
The U.S. Courts of Appeals handle appeals from the decisions of U.S. Tax Court, the U.S. Federal District Courts, and the U.S. Courts of Federal Claims. Appeals from the Court of Federal Claims, based in Washington, D.C., are handled by the U.S. Court of Appeals for the Federal Circuit. Appeals lie to the U.S. Supreme Court from the decisions of these appellate courts. Tax decisions arising from the U.S. Bankruptcy Courts can be appealed to Bankruptcy Appellate Panels.
