Federal Tax Litigation Choices Articles
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If a civil tax dispute is not settled in IRS appeals, taxpayers have two types of litigation processes from which to choose:

  • Deficiency Litigation in U.S. Tax Court
  • Bankruptcy Court to challenge the assessment before payment; and
  • Refund Litigation in of the following:
    • U.S. Court of Federal Claims or
    • U.S. District Court.