Question

A taxpayer who loses in a U.S. District Court may appeal directly to the: a. Supreme Court. U.S. Tax Court. b. U.S. Court of Federal Claims. c. U.S. Circuit Court of Appeals. d. All of the above.

Answer 1

Option B, U.S. Circuit Court of Appeals.

Step-by-step explanation:

If a taxpayer loses in a U.S. District Court, he or she may appeal directly to the United States Circuit Courts of Appeal. The US Courts of Appeal hear appeals when the decision passed by the lower federal courts fail to resolve disputes.

A taxpayer may appeal the U.S. Circuit Court of Appeals within a period of 90 days after the decision of a district tax court has been made. However, If the tax court grants a small tax case status, no appeals can be made from the decision of the tax court in the courts of appeal.