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Court structure
• Federal courts
– Tax Court
– Has jurisdiction over disputed tax deficiencies before they are paid
– Court of Federal Claims
– Has exclusive jurisdiction over claims for money damages against the
United States, including disputed federal contracts
• State courts
– Many have a three-tier structure similar to the federal courts.
– Some states don’t have an intermediate appellate court.
– State supreme court decisions relating to federal issues may be appealed
directly to the U.S. Supreme Court.
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