This article sets forth the timetable and steps for the appeal of a tax case from both the U.S. Tax Court (Tax Court), the federal district courts, and the U.S. Court of Federal Claims (CFC).Depending on the court from which the appeal is taken, some significant differences exist. These differences can lead to serious pitfalls, such as the failure to timely file a notice of appeal. More often, the procedural requirements for an appeal are the same, regardless of the court from which the appeal is taken, and have the same potential pitfalls. These pitfalls are highlighted in the chart below and discussed in the accompanying footnotes. The footnotes also describe in more detail the steps of an appeal.
Upon entry of order in Tax Court records specifying amount of deficiency, dismissal of case, or declaratory judgment
Upon entry of judgment by clerk on civil docket
Final Decisions Only
Multi-Claim Petitions
On or before the filing of the Notice of Appeal
Not likely required
Failure to post bond allows IRS to assess and collect deficiency determined by Tax Court
90 days after entry of Tax Court’s decision
60 days after entry of district court judgment
Longer period than normal for appeal from district court because case involves the United States.
Service is made by the Tax Court clerk
Service is made by the district court clerk19
Court’s failure to serve notice of appeal does not affect validity of appeal
Upon receipt of copy of notice of appeal and of docket entries from Tax Court clerk
Upon receipt of copy of notice of appeal and of docket entries from district court clerk
No Automatic Voluntary Dismissal
14 days after later of filing Notice of Appeal or entry of order disposing of certain post-judgment motions
14 days after later of filing Notice of Appeal or entry of order disposing of certain post-judgment motions25
Transcript is already on file in most Tax Court cases and does not need to be ordered
30 days after receiving order for transcript26
30 days after receiving order for transcript26
The court reporter may request more time, which will lengthen the period of the appeals process.
Upon completion of the record
Upon completion of the record28
Assembly of voluminous lower court record may lengthen the period of the appeals process
Within 40 days after record is filed or per the Circuit Court’s briefing schedule
Within 40 days after record is filed or per the Circuit Court’s briefing schedule31
Within 30 days after service of appellant’s brief
Within 30 days after service of appellant’s brief35
Failure to File
Within 21 days after service of appellee’s brief but at least 7 days before argument
Within 21 days after service of appellee’s brief but at least 7 days before argument38
Calendared based on circuit court’s calendaring priorities
Calendared based on circuit court’s calendaring priorities
Oral argument is not always granted.
Following oral argument
Following oral argument
Judgment may be rendered without an opinion.
Following receipt of opinion by clerk
Following receipt of opinion by clerk41
Finality of Decision
14 days after entry of judgment
14 days after entry of judgment44
14 days after service of the bill of costs
14 days after service of the bill of costs45
45 days after entry of judgment
45 days after entry of judgment47
Longer period than normal because case involves the United States
No response or answer filed
Later of (i) 7 days after expiration of time for filing petition for rehearing or (ii) 7 days after entry of order denying petition for rehearing, rehearing en banc, or motion for stay of mandate
Later of (i) 7 days after expiration of time for filing petition for rehearing or (ii) 7 days after entry of order denying petition for rehearing, rehearing en banc, or motion for stay of mandate
Later of (i) 90 days after entry of judgment or (ii) 90 days after petition for rehearing is denied or (iii) if petition for rehearing is granted, 90 days after subsequent judgment is entered
Later of (i) 90 days after entry of judgment or (ii) 90 days after petition for rehearing is denied or (iii) if petition for rehearing is granted, 90 days after subsequent judgment is entered54
30 days after case is placed on the docket, unless extended
30 days after case is placed on the docket, unless extended58
Opposition brief is optional unless ordered by the court
No deadline specified, but distribution to and consideration by the Supreme Court will not be delayed pending receipt of the reply brief
No deadline specified, but distribution to and consideration by the Supreme Court will not be delayed pending receipt of the reply brief
Reply brief is optional
10 days after brief in opposition is filed
10 days after brief in opposition is filed62
After consideration of petition and briefs
After consideration of petition and briefs64
U.S. Supreme Court rarely grants petitions for writs of certiorari in tax cases, even when U.S. is the party filing the petition
25 days after date of order of denial
25 days after date of order of denial66
No response unless requested by the court.
45 days after order granting writ
45 days after order granting writ68
30 days after petitioner’s brief is filed
30 days after petitioner’s brief is filed69
30 days after respondent’s brief is filed
30 days after respondent’s brief is filed70
Brief must be received at least one week before oral argument.
At least two weeks after due date of respondent’s merits brief
At least two weeks after due date of respondent’s merits brief71
Brief must be filed on behalf of a party before that party can appear at oral argument
Released immediately upon announcement from the bench
Released immediately upon announcement from the bench73
Following receipt of opinion by clerk
Following receipt of opinion by clerk
Finality of Decision
25 days after entry of judgment or decision
25 days after entry of judgment or decision75
No response unless requested by the court.
Following entry of judgment
Following entry of judgment76
