First take a look at statute:
26 United States Code Section 7482.
(a) Jurisdiction
(1) In general
The United States Courts of Appeals (other than the United States Court of
Appeals for the Federal Circuit) shall have exclusive jurisdiction to review
the decisions of the Tax Court, except as provided in section 1254 of Title
28 of the United States Code, in the same manner and to the same extent as
decisions of the district courts in civil actions tried without a jury; and
the judgment of any suc