U.S. District Court Litigation
One popular option for taxpayers is to litigate their case in the United States District Courts. Cases are generally brought in the district where the taxpayer resides or has its principal place of business. Appeal of a decision by a district court must be made to the Circuit Court of Appeals for the Circuit where the district court lies. Thus, the district court must follow the rulings of the Circuit Court of Appeal for the circuit in which the district court lies.
District courts are the one venue in which taxpayers may try their case before a jury. Trials and pre-trial activities are governed by the Federal Rules of Civil Procedure and the Federal Rules of Evidence.
In addition to civil tax refund cases, the district courts hear summons enforcement cases as well as criminal cases brought by the government against taxpayers.
For more information about litigation in the U.S. district courts and whether one of these courts is the right venue for your case, contact Kevin E. Thorn, Managing Partner of Thorn Law Group, today at 202-349-4033.