District Court Tax Suits

Understanding District Court Cases

To get your tax lawsuit into federal district court, you must pay the disputed tax in advance, and then sue for a refund. Many attorneys advise their clients to do this, if they can afford it. There is a general belief that decisions in U.S. district court are more objective than decisions in tax court. Tax suits are only one of many types of cases that are heard in U.S. district court, so they are approached from a broader point of view. The IRS is a party to every single case heard in tax court. Some people believe that such a familiarity breeds a slight favoritism. Also, some pick federal district court because they can get a jury there. There are no juries in tax court. So, if you have the money to pay the tax, your tax attorney should frame your case to look at the advantages and disadvantages of your choice of courts.

An Austin Tax Attorney with Experience in District Court Tax Suits

The federal rules of civil procedure are followed in district court. These rules are more formal and detailed than the rules of tax court. Following these procedures to the letter is often part of the formula for success of a case. An attorney’s experience in district court is often invaluable for taxpayers seeking a truly favorable outcome.

In the event that the district court does not rule in favor of a taxpayer, that decision can be appealed to the Fifth Circuit Court of Appeals. I have experience at this level, as well. You want your attorney to argue your case persuasively and knowledgeably, seeking every advantage for you. I am such an attorney.

I am John McDuff, attorney at law, with experience evaluating and prosecuting tax cases in tax court, U. S. district court, and the Fifth Circuit Court of Appeals in New Orleans. contact me to request a case evaluation if you are considering filing a district court tax suit, and call 512.457.1177 to schedule an appointment.