GRAPHIC CONTENT WARNING. 1  Classmates: Chiadika Biringa (left), 20, studied theatre arts while Tekena Elkanah (right), 20 was a technical student. The four traveled to Aluu to collect a debt. 2  Close: Lloyd Toku (left), 19, was a civil engineering student and Ugonna Obuzor (right), 18, was a geology student.
The federal court system has three main levels: U.S. District Court, U.S. Circuit Court of Appeals and the U.S. Supreme Court. Each level of court serves a different legal function for both civil and criminal cases.
With this number of courts involved in making legal determinations on federal tax matters including all 13 United States Courts of Appeals exercising appellate jurisdiction (the 11 numbered Circuits, the Federal Circuit (for appeals from the U.S. Court of Federal Claims), and the D.C.