Final answer:
The Appeals Office aims to settle tax disputes fairly and impartially, reflecting a broader justice system goal to ensure laws are equitably enforced. Courts like the U.S. Tax Court and the Supreme Court serve these ends, with the latter being the final appellate authority.
Step-by-step explanation:
The objective of the Appeals Office, particularly when considering contexts like the U.S. Tax Court and other specialized judicial bodies, is to efficiently and equitably resolve tax controversies without engaging in litigation. This goal aligns with the broader mandate of the judicial system that includes entities such as the Supreme Court and specialized appeals courts like the Court of Appeals for Veterans Claims or the Court of Appeals for the Armed Forces, as it pertains to ensuring that laws are justly enforced and disputes are settled in an impartial manner.
Justice should be accessible and delivered in a timely fashion by competent and ethical representatives in various courts, including the Supreme Court, which serves not only as a court of original jurisdiction but also the ultimate appellate court. The Supreme Court's appellate jurisdiction allows it to decide on cases after they have been adjudicated in lower courts, thus serving as the 'court of last resort'. Particularly for tax-related disputes that may start in the U.S. Tax Court, litigants may ultimately find remedy and resolution in higher courts, with the Supreme Court being the final arbiter, although very few cases reach this apex of the judicial tier.