Notice Of Appeal {17}

Form 17 - NOTICE OF APPEAL TO COURT OF APPEALS FROM A DECISION OF THE UNITED STATES TAX COURT (Sec Rules 190 and 191.). This form is used in filing a notice of appeal of a Tax Court decision or dispositive order. It is important that you take the time to carefully read the following information and that you properly complete the notice of appeal form before filing it with the Tax Court. See Rule 190. How Appeal Taken. If your case is a regular case, you may appeal the Tax Court’s decision to one of the U.S. Courts of Appeals. A decision is a judicial determination that disposes of a case. In most cases, the Court will first issue an opinion that explains the grounds for the decision. You must wait for a decision (as opposed to the Court’s opinion) to be entered by the Tax Court before you file a notice of appeal. A dispositive order is treated as a decision of the Court for purposes of appeal. See Rule 190(b). Important Note: The Tax Court’s decision in a small tax case cannot be appealed by the taxpayer/petitioner or by the IRS. See I.R.C. section 7463(b). All persons who wish to appeal a Tax Court decision must be identified in the first sentence of the notice of appeal. Rule 3(c) of the Federal Rules of Appellate Procedure sets forth permissible ways of identifying appellants (i.e., the persons filing the notice of appeal) and provides in relevant part that a notice of appeal filed by a person who is self-represented is considered filed on behalf of the signer and the signer’s spouse unless the notice clearly indicates otherwise. www.FormsWorkflow.com