The three trial courts where tax matters may be litigated-the U.S.District Court, the U.S.Court of Federal Claims, and the U.S.Tax Court-are all courts of original jurisdiction.

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All three trial courts (U.S. District Court, U.S. Court of Federal Claims, and U.S. Tax Court) have original jurisdiction, meaning cases are heard and decided there for the first time. Appeals from these courts go to higher courts, such as the U.S. Court of Appeals or the U.S. Supreme Court.

The Three Trial Courts Where Tax Matters May Be Litigated-The