The three primary divisions of federal courts are trial courts (94 District Courts), intermediate appellate courts (13 Courts of Appeals), and the United States Supreme Court (the court of final review).
Cases involving the U.S. government, the Constitution, federal legislation, disagreements between states, or disputes between the U.S. government and other governments are all subject to federal court jurisdiction.
There is an appeals court in each of the 94 federal judicial districts' 12 regional circuits. The appeals court has the authority to determine whether the trial court correctly applied the law.
The distinction between state and federal taxes can be substantial. Each state in the United States has its own legal system in addition to a federal government. Each legal system has distinct laws and procedures, and federal and state courts each have jurisdiction over particular types of cases.
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