Taxpayers have the right to contest the issue of whether additional tax is due, and if so, how much, in United States District Court in the jurisdiction of the taxpayer's residence. United States District Court is a court of more general jurisdiction than the Tax Court, and District Court judges preside over a variety of civil, criminal and tax cases.
Prior to filing a tax case in United States District Court, a taxpayer is required to pay the disputed amount, request a refund of the disputed amount from the IRS, receive a denial of the refund request from the IRS, and exhaust all IRS administrative remedies. After all of the procedural prerequisites have been met, the taxpayer can file a suit for refund in District Court. Unlike Tax Court, Bankruptcy Court, and the Court of Federal Claims, the District Court affords the taxpayer a right to a jury trial.
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