In the U.S., taxpayers have a right to appeal certain decisions of district courts to the Supreme Court of the United States. This is known as “direct review.” The process allows taxpayers who are dissatisfied with rulings in their favour or against them on tax matters, to petition for Supreme Court review without first going through an appellate court.
Some people believe that this is unfair because it puts individuals who cannot afford expensive lawyers at a disadvantage when they go up against large companies.
Some critics argue that there should be some sort of intermediate step between federal and state appeals before direct reviews can become available–such as taking cases only from districts that have more than one resident judge so there will always be one whose decision can stand.
