Question

A taxpayer lives in Michigan. In a controversy with the IRS, the taxpayer loses at the trial court level.

Which is the correct appeal procedure under the following different assumptions. Select "Yes" to indicate the correct procedure; otherwise select "No".

a. The trial court was the Small Cases Division of the U.S. Tax Court.

The taxpayer and/or the IRS can appeal to the Federal Circuit. (Yes/ No)

There is no appeal available to the taxpayer or the IRS. (Yes/ No)

b. The trial court was the U.S. Tax Court.

The first appeal of the case would go to the U.S. Supreme Court. (Yes/ No)

The first appeal of the case would go to the Sixth Circuit Court of Appeals. (Yes/ No)

c. The trial court was a U.S. District Court.

The first appeal would be to the U.S. Tax Court. (Yes/ No)

The first appeal would be to the Sixth Circuit Court of Appeals. (Yes/ No)

d. The trial court was the U.S. Court of Federal Claims.

The first appeal would be to the U.S. Tax Court and then to the U.S. Supreme Court. (Yes/ No)

The first appeal would be to the Federal Circuit Court of Appeals and then to the U.S. Supreme Court. (Yes/ No)

Answer 1

a. The trial court was the Small Cases Division of the U.S. Tax Court.

The taxpayer and/or the IRS can appeal to the Federal Circuit. (No)

There is no appeal available to the taxpayer or the IRS. (Yes)

b. The trial court was the U.S. Tax Court.

The first appeal of the case would go to the U.S. Supreme Court. (No)

The first appeal of the case would go to the Sixth Circuit Court of Appeals. (Yes)

c. The trial court was a U.S. District Court.

The first appeal would be to the U.S. Tax Court. (No)

The first appeal would be to the Sixth Circuit Court of Appeals. (Yes)

d. The trial court was the U.S. Court of Federal Claims.

The first appeal would be to the U.S. Tax Court and then to the U.S. Supreme Court. (No)

The first appeal would be to the Federal Circuit Court of Appeals and then to the U.S. Supreme Court. (Yes)