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| courts in the US |
The five levels of courts in the United States are:
1. Supreme Court
2. Circuit Courts of Appeals
3. District Courts
4. Bankruptcy Courts
5. Tax Court
1. Supreme Court
The Supreme Court of the United States is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all federal and state court cases that involve a point of federal law, and original jurisdiction over a narrow range of cases, specifically "all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be Party". The Court, which meets in the Supreme Court Building in Washington, D.C, consists of the Chief Justice of the United States and eight Associate Justices, who are nominated by the President and confirmed by the Senate. Once appointed, justices have life tenure unless they resign, retire, or are removed from office.
2. Circuit Courts of Appeals
The United States Courts of Appeals, also known as the Circuit Courts of Appeals, are the intermediate appellate courts of the United States federal court system. A court of appeals decides appeals from the district courts within its federal judicial circuit, and in some instances from other designated federal courts and administrative agencies. There are currently 13 United States Courts of Appeals, each of which covers a specific geographic region of the country. These regions are known as circuits and are numbered 1st through 11th, D.C., and Federal. The court of appeals is usually composed of three judges and does not use a jury.
Appellate judges are appointed by the President and confirmed by the Senate. They have life tenure and serve until they retire, resign, or are removed from office.
3. District Courts
The United States District Courts are the general trial courts of the United States federal court system. They have original jurisdiction over federal criminal cases, civil suits in which the United States is a party, and various other matters specifically provided for by statute. District courts are the only level of court required by the United States Constitution, as they are required to hold trials for criminal defendants who are accused of violating federal law. There are currently 94 district courts in the United States, each of which covers a geographic region of the country known as a district. District court judges are appointed by the President and confirmed by the Senate, and they have life tenure. They preside over trials and rule on motions and other pre-trial matters. They also conduct Sentencing hearings for individuals convicted of federal crimes.
4. Bankruptcy Courts
The United States Bankruptcy Courts are units of the United States federal court system that have jurisdiction over bankruptcy cases. These courts were created by Congress in 1978 as part of the Bankruptcy Reform Act. They are separate from the 94 district courts and are responsible for handling bankruptcy cases filed under federal bankruptcy laws. The bankruptcy court has the authority to make decisions on matters related to bankruptcy such as the discharge of debt, the sale of assets, and the distribution of funds to creditors.
The bankruptcy courts are organized into 94 districts, corresponding to the 94 federal judicial districts, and each district has at least one bankruptcy court. Bankruptcy judges are appointed by the President and confirmed by the Senate, and they have 14-year terms. They preside over bankruptcy proceedings and make decisions on matters related to the bankruptcy case.
5. Tax Court
The United States Tax Court is a federal court that has jurisdiction to hear disputes related to federal income tax, estate tax, gift tax, and certain excise taxes. It is considered as a "court of record" and its decisions are considered to be as binding as those of the United States District Courts. The Tax Court is a separate judicial body from the Internal Revenue Service (IRS) and operates independently of the IRS.
The Tax Court was created by Congress in 1942 and has the power to review disputes between taxpayers and the IRS. Taxpayers can appeal the decisions of the IRS to the Tax Court before paying the disputed tax. The Tax Court has the authority to determine the correct amount of tax, to disallow certain deductions or credits, and to order the refund of taxes.
The Tax Court is composed of 19 judges, nominated by the President and confirmed by the Senate. They are appointed for a term of 15 years. They preside over trials, hear evidence, and make decisions on the disputes related to federal taxes.
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