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There are 13 appellate courts that sit below the U.S. Supreme Court, and they are called the U.S. Courts of Appeals. The 94 federal judicial districts are organized into 12 regional circuits, each of which has a court of appeals.
Judges and Justices serve no fixed term they serve until their death, retirement, or conviction by the Senate. By design, this insulates them from the temporary passions of the public, and allows them to apply the law with only justice in mind, and not electoral or political concerns.
Article III states that these judges hold their office during good behavior, which means they have a lifetime appointment, except under very limited circumstances.
The U.S. Court of Appeals for the Federal Circuit brings the number of federal appellate courts to 13. This court takes cases from across the nation, but only particular types of cases.
As the US Supreme Court has no retirement age, most of its judges would be too old to serve on our Supreme Court. Justice Ruth Bader Ginsburg is currently their oldest judge she is 87 years old. By contrast, our Supreme Court Justices must retire when they turn 65 years old.
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The tax court is located in Washington, D.C. and has 19 judges. A person who wishes to challenge tax decisions by the IRS can either go to the United States Tax Court, the United States District Court, or the Court of Federal Claims.
The court is authorized to hear primarily money claims founded upon the Constitution, federal statutes, executive regulations, and contracts (express or implied in fact) with the United States. The courts primary jurisdiction lies in 28 U.S.C. 1491, known as the Tucker Act.
The United States Tax Court is an Article I federal trial court established by Congress under Article I of the U.S. Constitution, Section 8 of which provides (in part) that the Congress has the power to constitute Tribunals inferior to the supreme Court. Tax Court judges are appointed for a term of fifteen years.

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