Stages in the Tax Appeal Procedure

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Stages in the Tax Appeal Procedure

The appellate process for appealing tax-related cases unfolds in a series of defined stages. This generally starts from the filing of a notice of appeal with the originating trial court. The appeal is then heard by the appropriate U.S. Court of Appeals (Circuit Court), where the parties submit written briefs and, in some rare cases, present oral argument.

Next, let’s understand the stages involved in appealing tax-related cases.

Generally, the first stage in an appellate procedure is filing a notice of appeal.

A notice of appeal is a formal legal document filed with the clerk of the originating trial court. This is done to initiate appellate jurisdiction and transfer the case from the trial court to the appellate court.

First, let’s understand the deadlines for filing a notice of appeal across different trial forums.

Deadline for Filing Notice of Appeal

The deadline for filing a notice of appeal varies depending on the trial forum, which is as follows:

  • S. Tax Court: An appeal as of right begins by filing a notice of appeal with the Tax Court clerk within 90 days after the decision is entered. This 90-day period applies equally to all parties, including the government. These are filed to appeal to the U.S. Court of Appeals for the circuit in which the taxpayer’s domicile/residence lies. For corporations, the venue is generally their principal place of business.
  • S. District Court: An appeal begins by filing a notice of appeal with the District Court clerk within 30 days after judgment. The deadline extends to 60 days when the United States or a federal agency is a party. The District Court then sends the record to the appropriate U.S. Court of Appeals with appropriate or related jurisdiction.
  • S. Court of Federal Claims: Appeals are filed with the U.S. Court of Appeals for the Federal Circuit. A notice of appeal should be filed within 30 days after final judgment, or 60 days when the United States is a party.

As we can see, in all three of the above forums, the filing of the notice of appeal commences appellate jurisdiction in the reviewing court.

Next, let’s understand the stage where the appeal is docketed in the U.S. Court of Appeals and how the parties submit their written briefs. Please note that the following steps are standard across the U.S. Courts of Appeals and governed by the Federal Rules of Appellate Procedure (FRAP).

After the notice of appeal is filed with the trial court, the appeal is docketed in the U.S. Court of Appeals. Here, the trial court could be the U.S. Tax Court, U.S. District Court, or the U.S. Court of Federal Claims.

The appellant, which may be the taxpayer or the IRS, files an Opening Brief with the U.S. Court of Appeals, setting out the grounds for appeal.

The appellee then files a Response Brief with the same U.S. Court of Appeals. The appellant may file a Reply Brief with the U.S. Court of Appeals.

Generally, many cases are decided on the briefs alone. However, the court may decide to grant oral argument. Let’s understand the procedure involved during oral argument before the U.S. Court of Appeals.

The U.S. Court of Appeals has discretion to schedule an oral argument. If granted, each side is allowed to present its case before the panel.

Next, let’s understand the stage where the U.S. Court of Appeals decides the case.

Post-Appellate Decision by the U.S. Court of Appeals: Resolution Procedure