The third branch of the government, the judiciary, forms a source of tax authority through the many court cases involving tax matters. These tax cases may be tried in an initial court of record that hears only tax cases (e.g., the U.S. Tax Court), as well as courts that hear all types of civil and criminal cases (the U.S. District Court and the U.S. Court of Federal Claims). In addition, appeals of these lower-level cases are often heard by one of the 13 U.S. Circuit Courts of Appeal, and on occasion, by the U.S Supreme Court. This course is devoted to a detailed examination of such judicial authorities. The discussion includes a description of each court, an explanation of the relative precedent value of each court, and guides for locating such authorities. Upon completing this course the reader will be able to: Explain the relationship between the federal courts that decide tax cases; Compare and contrast the entry level courts and understand when each court might be chosen to begin litigation; Describe the proper citation for each court