U.S. District Court

The U.S. District Court derives its power under Article III of the U.S. Constitution. The U.S. District Court is located throughout the nation, with at least one court in each state, and has jurisdiction over cases under the laws of the U.S., including most tax cases. The judges enjoy lifetime appointments. Most judges do not have expertise in tax law, and most, rarely (if ever) preside over a tax case. The U.S. District Court is the only court in which you have a right to a jury trial. A trial before a jury of your peers could be a benefit, depending on the type of tax issues in dispute.

Often taxpayers appeal tax refund decisions with the U.S. District Court. In order to file a tax refund case with the U.S. District Court, you must do the following:

  • Pay the amount of tax in controversy to the IRS.
  • Request a refund from the IRS.
  • Have your refund denied by the IRS.
  • And then exhaust all available IRS administrative remedies.

But the U.S. District Court also hears other tax issues, such as summons enforcement actions and enforcement to discharge federal tax liens, which are not related to the refund of taxes paid. In fact, the U.S. District Court is the only court handling the following:

  • Summons enforcement actions.
  • Petition to quash third-party summons.
  • Quiet title actions.
  • Action to enforce or discharge federal tax liens in favor of the U.S.
  • Judicial approval of principal residence.
  • Erroneous refund suit.
  • Tax return preparer and tax shelter injunction suits.
  • Wrongful levy actions.
  • Review of jeopardy levy or jeopardy assessment.
  • Civil disclosure damage actions.
  • Civil damages actions against U.S. for IRS failure to release lien or certain unauthorized collection actions.
  • And claims for refund of trust fund recovery penalty.

At Law Offices of Christy Lee, P.C., we focus on efficient management of tax litigation. Our tax boutique offers professional, knowledgeable counsel concerning all tax issues. We will ensure your rights as a taxpayer as we work toward a successful outcome for your litigated tax case.