Final answer:
The United States federal court system consists of district courts, circuit courts of appeals, and the Supreme Court. District courts are trial courts presided over by a single judge, while circuit courts of appeals review district court rulings. The Supreme Court sets precedent for all other courts.
Step-by-step explanation:
In the United States federal court system, there are three tiers of courts: district courts, circuit courts of appeals, and the Supreme Court. District courts are trial courts that hear federal cases and are presided over by a single judge.
Circuit courts of appeals review the rulings of the district courts and have rotating panels of three judges. The Supreme Court is the highest court in the land and sets the precedent for all other courts to follow.
Each circuit court has jurisdiction over a specific geographic area, and district courts within a particular circuit must follow the decisions made by that circuit court.
However, district courts in different circuits and the district court for Rhode Island are not bound by the decisions of other circuit courts, allowing them to decide cases independently. Tax court decisions are also not binding on district courts.