COURT COMPARISON
01.Core Concepts
Tax Court Tax Court – Small Claims U.S. District Court U.S. Court of Federal Claims Types of Cases Tax Only Tax Only All Types Claims against U.S. gov’t Required to Pay Tax? No No Yes Yes Maximum Claim N/A $50,000 N/A N/A Jury Trial? No No Yes No Court Location Around U.S. Around U.S. Around U.S. D.C. Only Appeals to: U.S. Court of Appeals No Appeals U.S. Court of Appeals U.S. Court of Appeals – Federal Circuit