A taxpayer disagrees with a proposed deficiency from the IRS and wishes to litigate the matter. The taxpayer wants to have a jury trial. Which court must the taxpayer petition?

Answer options:

U.S. Tax Court

U.S. District Court

U.S. Court of Federal Claims

U.S. Court of Appeals

How to approach this question

Associate 'Jury Trial' exclusively with 'District Court'. Remember that to go to District Court, you must pay the tax first.

Full Answer

B.U.S. District Court✓ Correct

The U.S. District Court is the only forum for tax litigation that provides for a jury trial. To litigate here, the taxpayer must first pay the disputed tax and sue for a refund.

Common mistakes

Assuming the Tax Court allows juries because it specializes in tax.

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