IRS Independent Office of Appeals  Other Options – Court Action

IRS Independent Office of Appeals  
Other Options – Court Action

If you do not appeal your case within the IRS, or were unable to reach a settlement with Appeals,
you may be able to take your case to one of the following courts if you satisfy the court’s
procedural and jurisdictional requirements:
– United States Tax Court
-United States Court of Federal Claims
-United States District Court in the judicial district where you reside or have your
principal place of business
You can obtain rules from each court. These courts are independent judicial bodies and have no
connection with the IRS.

Next week: Other options – United States Tax Court
(IRS PUBLICATION 5) (TTT 050724)