A tax appeal is a process by which a taxpayer that disputes a liability of tax debt that has been levied against them can ask that said debt be reviewed for its validity. A qualified and legal entity will review the findings of the tax debt. The taxpayer, and the government office that imposed the tax liability, are both given the opportunity to state their cases. The intent of a tax appeal is to have the liability of tax dismissed, thus relieving the taxpayer of the responsibility of paying the debt. A tax appeal can be heard in the United States Court of Tax Appeals or in another legal arena, whichever the taxpayer may choose. It should be noted, however, that if the appeal is heard in any legal setting other than the Court of Tax Appeals, the tax burden must first be paid in full. In essence, the taxpayer is then filing a lawsuit claim against the entity that imposed the tax burden on them.