This video covers the many types of judicial authority used in tax law. It focuses on federal tax issues. It starts by considering the tax trial courts, specifically the US Tax Court, Federal District Court, and the US Federal Court of Claim.The video then moves on to the appellate courts by discussing the US Circuit Court of Appeals, where all federal tax appeals cases go. Finally, if the Court decides to hear the case, it will go to the US Supreme Court.
Негізгі бет Welcome to Tax Court - Judicial Sources of Tax Law
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