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.
Categories: Federal Tax Articles, Federal Tax Litigation Choices, Tax Articles