Tax cases can be heard in several different venues: United States Tax Court, United States District Court, United States Bankruptcy Court, or United States Court of Federal Claims. The rules applicable to each venue vary. Therefore, the selection of one court over another depends on the facts unique to each taxpayer’s claim.

Tax Court is the most desirable venue for tax litigation because a taxpayer need not pay the disputed tax liability before filing a claim against the IRS. The same is true for Bankruptcy Court, however a taxpayer must first file for bankruptcy.

Unlike Tax Court or Bankruptcy Court, in order for a taxpayer to file a claim in the District Court, the taxpayer must pay the tax liability up front. Thus, the tax case is a claim for refund. The District Court is the only venue where the taxpayer has the right to a jury trial.

Selection of the appropriate venue to hear your case can mean the difference between success and failure of your claim. Contact Mr. DeBlis.