Court of Federal Claims

Court of Federal Claims

About Court of Federal Claims: A Washington, D.C.-based appellate-level court in which a taxpayer may sue the government for a refund of overpaid taxes; formerly called the Claims Court. There are more information about the Court of Federal Claims in the American Encyclopedia of Law.

Federal Claims Court

Effective October 30, 1992, the new name of the Federal Claims Court, a trial court, is The Court of Federal Claims.

Court of Federal Claims and the Taxpayer

“When the IRS determines a deficiency, the taxpayer can litigate the matter in any one of three courts: the Tax Court, a federal district court, or the Claims Court. [footnote omitted] If the first route is chosen, the taxpayer can litigate without paying in advance; to litigate in the district court or the Claims Court, the taxpayer must pay the tax, file a claim for refund, and then commence the law suit. [footnote omitted] . . . A taxpayer can appeal as of right from either the Tax Court or the district court to the court of appeals for the appropriate geographical circuit, whereas appeals from the Claims Court are to the Court of Appeals for the Federal Circuit. 4 B. Bittker & L. Lokken, Federal Taxation of Income, Estates and Gifts, Par. 115.1 (2nd ed. 1992)


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