In which three courts may a taxpayer initiate tax litigation to settle a dispute with the IRS?

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In which three courts may a taxpayer initiate tax litigation to settle a dispute with the IRS? Can all adverse decisions from these courts be appealed to a higher court?
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Taxation For Decision Makers 2014

ISBN: 9781118654545

6th Edition

Authors: Shirley Dennis Escoffier, Karen Fortin

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