when they disagree with a final tax deficiency notice issued by the Internal Revenue Service are: The United States Tax Court. The Tax Court hears about 80% of the cases brought by taxpayers disputing IRS notices of deficiency. As is typical of an Article I court, the judges are appointed for 15-year terms rather than for life; their expertise in federal tax law is an important factor in their selection, and they gain further expertise through their long tenure dealing only with tax controversies. From the taxpayer's standpoint, the advantage of bringing a dispute to the Tax Court is that payment of the deficiencies is stayed until the case is decided. While the Tax Court is headquartered in Washington, D.C., its 19 judges hear cases in about 80 cities throughout the U.S. (See also Article I and Article III tribunals). Appeals from the Tax Court are taken to whichever of the United States courts of appeals has geographical jurisdiction over the claimant. The United States District Courts. There are 94 U.S. district courts with broad discretion to hear cases involving federal criminal and civil law as well authority to apply state law in cases arising between citizens of different states. These Article III courts are generally considered to have great experience in factfinding through both jury and bench trials, as well as experience in the operation of state laws, the common law and constitutional law. Included within the jurisdiction of these courts is the authority to hear cases involving federal tax law. The taxpayer bringing the claim must have first paid the deficiency determined by the IRS. Appeals from the district courts are taken to whichever of the United States courts of appeals has geographical jurisdiction over that district court. The United States Court of Federal Claims. The U.S. Court of Federal Claims is also an Article I court with judges appointed for 15-year terms. It is centered in Washington, D.C., but can hold trials in other courts around the country. Its jurisdiction is limited to hearing claims for money that arise from the U.S. Constitution, federal statutes, executive regulations, or federal contracts. Included in this jurisdiction is the express authority to hear claims by taxpayers for refunds of federal taxes paid. As with the district courts, the taxpayer bringing the claim must have first paid the deficiency determined by the IRS. Appeals from the Court of Federal Claims are