Skip to Main Content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.
UC Logo
Libraries | Ask the Libraries

Guide to Researching US Tax Policy

U.S. Tax Court

The U.S. Tax Court is a special Article I court that only handles tax cases.  The taxpayer does not pay the tax before filing suit.  Decisions of the U.S. Tax Court are appealed to the U.S. Court of Appeals.

Types of opinions:

  • Tax Court Regular Opinions officially published in the United States Tax Court Reports (TC)
  • Tax Court Memo Decisions (TC Memo) – not officially reported
  • Tax Court Summary Opinions (decisions of the Small Cases Division)

Find the decisions online via:

U.S. Court of Federal Claims

Taxpayers may dispute tax liability by paying the tax and then filing a refund claim with the IRS.  If the IRS rejects the refund claim, the taxpayer files with the U.S. Court of Federal Claims or the U.S. District Court.  The U.S. Court of Federal Claims is another Article 1 court. authorized to hear primarily money claims founded upon the Constitution, federal statutes, executive regulations, or contracts, express or implied-in-fact, with the United States.

Decisions of the U.S. Court of Federal Claims are appealed to the U.S. Court of Appeals for the Federal Circuit.

U.S. Court of Federal Claims Decisions Online:

 

U.S. District Courts

Taxpayers may dispute tax liability by paying the tax and then filing a refund claim with the IRS.  If the IRS rejects the refund claim, the taxpayer files with the U.S. District Court or the U.S. Court of Federal Claims.  U.S. District Court decisions are appealed to the appropriate U.S. Court of Appeals circuit.

United States District Court Cases

  • Federal Supplement Reporter:  (F. Supp.)
  • Federal Supplement Reporter, Second Series:  (F. Supp. 2d)

Find the Decisions online via:

 

U.S. Circuit Courts of Appeals

U.S. Circuit Court of Appeals Opinions

  • Federal Reporter (F.)
  • Federal Reporter, Second Series (F.2d)
  • Federal Reporter, Third Series (F.3d)

Find the Decisions online via:

Non Lexis & Westlaw Tax Citators

Tax uses additional citators beyond Shepard's and KeyCite.  They work in a similar manner.

University of Cincinnati Libraries

PO Box 210033 Cincinnati, Ohio 45221-0033

Phone: 513-556-1424

Contact Us | Staff Directory

University of Cincinnati

Alerts | Clery and HEOA Notice | Notice of Non-Discrimination | eAccessibility Concern | Privacy Statement | Copyright Information

© 2021 University of Cincinnati