In 1855, Congress established the Court of Claims in order to provide a forum where private citizens could bring monetary claims against the United States. Reorganized by Congress, in 1982, as the Court of Federal Claims, the court currently has nationwide jurisdiction over various money claims, including claims for tax refund, against the United States.
In order to bring a claim in the Court of Federal Claims, a taxpayer must first pay the tax due. After the tax due has been paid, the taxpayer may file a suit for refund of the disputed amount.
United States Court of Federal Claims cases are decided by a judge, and no jury trial is available. The Court is not the typical forum for individual tax cases and generally presides over large tax claims brought by national or multi-national corporations.
We regularly represent clients in complex federal tax matters in courts throughout the United States. If you would like a confidential consultation with Mr. Brown regarding the possibility of seeking resolution to your case in Tax Court, Bankruptcy Court, District Court or Federal Claims Court please call Mr. Brown directly at 817.870.0025 or CLICK HERE to request a consultation.Print this Page