District Court

District Court

District Court means:
a court that hears civil actions against the United States for the recovery of any tax alleged to have been erroneously or illegally assessed or collected by the U.S. Internal Revenue Service. Trial by jury is available at the preference of either the petitioner (the taxpayer) or the defendant (the United States). A claim for refund must be filed before filing suit in a district court. If the U.S. Internal Revenue Service (IRS) issues a notice of deficiency before the taxpayer files a petition in district court, the taxpayer must file a petition with the Tax Court; otherwise, the United States may file a countersuit. Former IRC (check if this IRC provision is current here) §7402.

See also other Tax Terms and Definitions in U.S.A.

Claims Court; Court of Federal Claims.


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