What is Tax litigation forums?
In short
A taxpayer can litigate a federal tax dispute in the Tax Court without paying first, or pay the tax and sue for a refund in a federal district court or the Court of Federal Claims.
Key takeaways
- A jury trial is available only in a district court.
- Tax Court and district court decisions are appealed to the regional circuit courts; Court of Federal Claims decisions to the Federal Circuit.
- Further appeal is to the Supreme Court, which hears few tax cases.
Where it's tested
REG: Internal Revenue Service (IRS) Procedures & Appeals — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
A taxpayer wishes to dispute a proposed deficiency without first paying the disputed amount. Which court must the taxpayer use?