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Could you help? Context: For example, appeals of decisions rendered by the Tax Court or a district court are heard by the geographical Court of Appeals located in the circuit in which the taxpayer works or resides. Question: What does the "circuit" mean? Is it mean that the court of Appeals is moving around the states like a singer on concert tour?

답변 · 2

1
In this context, "circuit" means a specific area or region. The U.S. is divided into different circuits, each with its own Court of Appeals. If someone wants to appeal a decision, the appeal goes to the Court of Appeals for the circuit where they live or work. The court doesn’t move around; it stays in one place within its circuit.
1
The term "circuit" refers to a specific geographical area under the jurisdiction of a Court of Appeals. The court doesn't physically move, but it has authority over cases from multiple states within its designated circuit.

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