The Tax Division handles all appeals in all tax cases, whether or not adverse to the Government. Only the Assistant Attorney General of the Tax Division may approve exceptions to this policy. The Tax Division’s Appellate Section handles all appeals in all tax cases in the courts of appeals. The Tax Division’s Civil Trial Sections handle appeals from the decision of a bankruptcy court in tax-related matters to a district court or a Bankruptcy Appellate Panel.

[updated February 2018]