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High Quality Content by WIKIPEDIA articles! Uniformity and jurisdiction in the tax decisions of the United States federal courts. is the ongoing debate spanning many decades about achievement of uniformity and decisionmaking by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with federal tax jurisdiction. As a general matter, suits involving most federal laws are tried in one of the courts of regional-based federal courts of general jurisdiction - first in the 94 United States district courts, which are trial courts, with appeals made to the 14 United States courts of appeals ("circuit courts"), which are the intermediate appellate courts.