A taxpayer disagrees with a proposed IRS deficiency 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'.

Full Answer

B.U.S. District Court✓ Correct

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

Common mistakes

Thinking the Tax Court offers jury trials (it is the most common court because payment is not required, but it has no jury).

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