Where a Tax Court decision is appealed
IRC 7482(b)(1) fixes venue for review of Tax Court decisions by subparagraph. For deficiency cases, “in the case of a petitioner seeking redetermination of tax liability other than a corporation, the legal residence of the petitioner,” and for a corporation “the principal place of business or principal office or agency of the corporation,” falling back to the office where the return was filed. Partnership adjustment petitions under IRC 6234 go to the circuit of the partnership's principal place of business (subparagraph (E)); innocent spouse petitions under 6015(e) follow the petitioner's legal residence (F); CDP petitions under 6320 or 6330 follow the individual's legal residence or the entity's principal place of business (G). Declaratory judgments under 7476 and 7428 follow the employer's or organization's principal office (C and D), and 7478 cases go only to the D.C. Circuit (7482(b)(3)). The flush sentence covers everything else: “If for any reason no subparagraph of the preceding sentence applies, then such decisions may be reviewed by the Court of Appeals for the District of Columbia.” No subparagraph names whistleblower petitions under 7623(b)(4) or passport petitions under 7345(e), so the lookup reports the D.C. Circuit for them. Two more rules complete the picture: location “shall be determined as of the time the petition seeking redetermination of tax liability was filed with the Tax Court,” and under 7482(b)(2) a decision “may be reviewed by any United States Court of Appeals which may be designated by the Secretary and the taxpayer by stipulation in writing.” See Tax Court petitions for the petition itself and the petition deadline calculator for the date.
The circuits (28 USC 41)
| Circuit | States and territories |
|---|---|
| First Circuit | Maine, Massachusetts, New Hampshire, Puerto Rico, Rhode Island |
| Second Circuit | Connecticut, New York, Vermont |
| Third Circuit | Delaware, New Jersey, Pennsylvania, Virgin Islands |
| Fourth Circuit | Maryland, North Carolina, South Carolina, Virginia, West Virginia |
| Fifth Circuit | Louisiana, Mississippi, Texas |
| Sixth Circuit | Kentucky, Michigan, Ohio, Tennessee |
| Seventh Circuit | Illinois, Indiana, Wisconsin |
| Eighth Circuit | Arkansas, Iowa, Minnesota, Missouri, Nebraska, North Dakota, South Dakota |
| Ninth Circuit | Alaska, Arizona, California, Guam, Hawaii, Idaho, Montana, Nevada, Oregon, Washington |
| Tenth Circuit | Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming |
| Eleventh Circuit | Alabama, Florida, Georgia |
| D.C. Circuit | District of Columbia |
The Federal Circuit hears appeals from final decisions of the Court of Federal Claims (28 USC 1295(a)(3)), not from the Tax Court, and appears in the supervisory approval checker only because refund suits can reach it. The Northern Mariana Islands is not listed in 28 USC 41 and is omitted from the lookup.
Golsen and what binds
The circuit matters because of Golsen v. Commissioner, 54 T.C. 742 (1970). The Tax Court had earlier insisted on applying its own view nationwide; in Golsen it reversed course, holding that better judicial administration “requires us to follow a Court of Appeals decision which is squarely in point where appeal from our decision lies to that Court of Appeals and to that court alone,” because “efficient and harmonious judicial administration calls for us to follow the decision of that court.” The practical hierarchy in a Tax Court case is therefore: Supreme Court decisions bind everywhere; a decision of the circuit to which appeal lies binds; the Tax Court's own reported decisions bind unless that circuit has held otherwise; and other circuits' decisions, Tax Court memorandum opinions and district court decisions are persuasive only. The lookup embeds the decisions summarized on this site's cases page, tags each by the court that decided it, and lists for the selected circuit the Supreme Court decisions, that circuit's own decisions and the Tax Court precedents, with a note where a circuit has rejected or reversed the Tax Court (for example Laidlaw's and Kroner against Clay on IRC 6751(b) timing, and Culp and Buller against Hallmark on the IRC 6213(a) deadline). The supervisory approval and notice of deficiency guides discuss those splits.
Worked example
An individual living in Dallas when the petition is filed in a deficiency case appeals to the Fifth Circuit under IRC 7482(b)(1)(A), because Texas is a Fifth Circuit state under 28 USC 41. Moving to Colorado during the case does not change venue, since location is fixed at the petition date, though the parties could stipulate to the Tenth Circuit under 7482(b)(2). A Delaware corporation with its principal office in New York appeals to the Second Circuit under (b)(1)(B), where Chai governs IRC 6751(b) timing for penalties assessed before December 23, 2024. A whistleblower petition under 7623(b)(4) has no subparagraph and goes to the D.C. Circuit. A BBA partnership with its principal place of business in Florida appeals to the Eleventh Circuit under (b)(1)(E), where Kroner applies.
Limits
The lookup applies the statutory text and the 28 USC 41 table. It does not decide what a person's legal residence or an entity's principal place of business is, which can be contested; it does not cover appeals from district court refund suits (28 USC 1294: the court of appeals for the circuit embracing the district) or Court of Federal Claims cases (the Federal Circuit, 28 USC 1295(a)(3)); and the case list is limited to decisions summarized on this site, tagged by the court in the citation, so a circuit with no entries simply has no decision on the list, not no law. The place of trial a petitioner requests on the Tax Court's Form 5 is a separate matter and does not affect appellate venue.
Questions practitioners ask
My client moved after filing the petition. Which circuit hears the appeal?
The circuit of the legal residence at the time the petition was filed. IRC 7482(b)(1) says the location is determined as of the filing of the petition, so a later move changes nothing unless the parties stipulate to another circuit under 7482(b)(2).
Where does a whistleblower or passport case go?
No subparagraph of IRC 7482(b)(1) names petitions under 7623(b)(4) or 7345(e), so the flush sentence sends review to the Court of Appeals for the District of Columbia unless the parties stipulate otherwise.
Does Golsen mean the Tax Court will apply the Ninth Circuit's rule to my California client?
Yes, where a Ninth Circuit decision is squarely in point and appeal lies to that court alone. Where the Ninth Circuit has not ruled, the Tax Court applies its own precedent even if another circuit disagrees.
Are Tax Court memorandum opinions binding?
No. They are not reported precedent of the court; the lookup lists only reported Tax Court decisions as precedent and marks memorandum and district court decisions as persuasive.
Does the place of trial affect the appeal?
No. The place of trial requested in the petition is about where the trial session is held; appellate venue is fixed by IRC 7482(b)(1) and the petitioner's residence or principal place of business at the petition date.