United States District Court Tax Litigation

Litigating tax controversies in U.S. District Court is an option for some taxpayers involved in tax disputes with the Internal Revenue Service. Depending on the type of tax issue will often determine the legal forum to litigate a tax controversy.

For a taxpayer to bring their case into U.S. District Court, the taxpayer is required to tender the amount of tax in controversy to the IRS and then request a refund from the IRS. Upon receiving a denial of the taxpayer’s request and upon pursuing all the available IRS administrative remedies, a taxpayer may then file suit to recover the refund through litigating and prevailing in U.S. District Court.

A taxpayer has a right to a trial by jury in U.S. District Court. This can be a benefit depending on the type of dispute as jury trials aren’t available in the U.S. Tax Court or in the Federal Court of Claims. U.S. District Court can sometimes be the best forum when the amount in controversy is significant. Although there’s no minimum amount required to bring tax controversies into U.S. District Court, a taxpayer will need to determine the cost benefit analysis when weighing the other legal forums since the costs of litigation, coupled with the complexity involved in U.S.  District Court cases can make District Court actions for tax cases limited to those with large tax liabilities in dispute.

If you need a tax litigation lawyer to handle an IRS dispute or matter of tax controversy United States District Court consider De Luna Law. Mr. De Luna is an experienced tax litigator. Before entering private practice as both a tax attorney and a certified public accountant, he worked as an IRS Agent for over 13 years and as tax counsel at a publicly traded company handling IRS audits and tax compliance. His years of experience working with individuals and companies in tax controversy with IRS can be a huge asset when facing tax problems that require litigation in U.S. District Court.

If you need tax litigation representation, De Luna Law has the experience to handle most every type of tax controversy or tax litigation matter. Don’t trust your financial future to inexperience. Contact us at 800-897-4076 to see how we can help you resolve your tax problems.