Yes, a taxpayer can appeal a Tax Court decision to the appropriate U.S. Court of Appeals. The appeal must be filed within 90 days after the Tax Court’s decision is entered. The taxpayer can appeal either a final decision or certain interlocutory orders (such as orders involving venue or jurisdiction). The appellate court will review the Tax Court’s legal conclusions de novo but will generally defer to the Tax Court’s factual findings unless they are clearly erroneous. For more information, see 26 U.S. Code § 7482 ().