U.S. District Court

Taxpayers may sue the IRS for a refund by filing a lawsuit in a U.S. District Court, however as a procedural prerequisite, the taxpayer must first pay the disputed tax liability and file a claim for a refund of the tax paid.

Unlike the U.S. Tax Court, the factual issues may be resolved by a judge or a jury in the U.S. District Courts. The courts are bound by the legal precedent in the geographic jurisdiction of the taxpayer, and appeals are made to the Federal Appeals Court in the geographic jurisdiction of the taxpayer.

The clinic does not represent taxpayers who have cases pending before U.S. District courts.