Final answer:
The U.S. Supreme Court only selects a limited number of significant tax cases to hear each year, which may either broadly impact taxpayers or resolve circuit court conflicts.
Step-by-step explanation:
The U.S. Supreme Court agrees to hear only a few tax cases each year. These cases must have significant implications for a broad spectrum of taxpayers or need to resolve conflicts among the circuit courts to be considered by the Supreme Court.
The Supreme Court often draws a lot of public attention despite hearing fewer than a hundred cases annually, because its decisions can have a far-reaching impact on federal law and constitutional interpretation.