Five federal courts have jurisdiction over disputes between taxpayers and the government. All tax cases are tried in one of the United States Tax Court, the United States District Court or the United States Court of Federal Claims for the tax payer’s geographical residence. Appeal from the Tax and the District courts is to the United States Court of Appeals. Appeal from the Court of Federal Claims is to the Court of Appeals for the Federal Circuit. The Tax Court issues two types of decisions, regular and memorandum decisions. Regular decisions involve new or unusual points of law; memorandum decisions involve established legal issues and interpretations of fact.