The taxpayer does not have to pay the tax in order to have his or her case heard. There is no jury trial . There is no appeal from a decision of this court, but the case is handled quickly and with a minimum of formality without jury. The US District Court hears all types of cases, including tax cases. In order to file in the District Court, the taxpayer also must pay the tax prior to being heard .
Jury trial is available.
In the US Claims Court, the taxpayer also must pay the tax prior to being heard. No jury trial is available. From the Court of Appeals, cases are appealed to the US Supreme Court. ALL the facts. If you do not understand the facts you are researching, you cannot find the correct solution.