Appellate Review is the process by which a higher court examines the decision and record of a lower court, typically to determine if there have been legal errors that warrant a reversal or modification of the lower court's decision.
Detailed explanation of the Assessment of Deficiency process within the IRS, including review and adjudication.
Jurisdiction refers to the power, right, or authority to interpret and apply laws or make decisions, particularly in the context of tax laws. For instance, the U.S. Court of Appeals has exclusive jurisdiction to review decisions of the U.S. Tax Court and the U.S. District Courts.
