Form 02 — Notice of Appeal to a Court of Appeals From a Decision of the United States Tax Court is an official form used to file an appeal from a decision of the United States Tax Court with a court of appeals. It is the official form used to initiate the appeal process with the court of appeals. The form is used by taxpayers to appeal the decision of the U.S. Tax Court. The form must be completed by the taxpayer or their representative and must include the court of appeals to which the appeal is to be filed, the name of the taxpayer, the date of the decision of the U.S. Tax Court, a statement of the grounds for the appeal, and the signature of the taxpayer or their representative. There are two types of Form 02 — Notice of Appeal to a Court of Appeals From a Decision of the United States Tax Court: Form 02-A for appeals from a decision of the United States Tax Court that is not a final decision and Form 02-B for appeals from a final decision of the United States Tax Court.