A taxpayer who loses in a U.S. District Court may appeal directly to the:

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A taxpayer who loses in a U.S. District Court may appeal directly to the U.S. Circuit Court of Appeals. The U.S. Tax Court and the U.S. Court of Federal Claims are trial-level courts, and the U.S. Supreme Court only hears a small number of cases each year and typically only reviews cases where there is a significant legal issue or a circuit split between the different circuit courts of appeals.

A Taxpayer Who Loses in a U