IRS Independent Office of Appeals  Other Options – District Court and the U.S. Court of Federal Claims

IRS Independent Office of Appeals  
Other Options – District Court and the U.S. Court of Federal Claims

You can take your case to your U.S. District Court or the U.S. Court of Federal Claims, but
generally only after you have fully paid the amount and timely filed a claim for refund with the
IRS.
If you are a nonresident alien, you may seek relief in the U.S. Court of Federal Claims, but you
generally cannot take your case to a U.S. District Court because you are not a resident of any
United States judicial district.
If you filed a timely claim for a refund with the IRS but haven’t received a written response on
your claim within 6 months from the date you filed it, you can file suit for a refund in your U.S.
District Court or the U.S. Court of Federal Claims.
Certain types of cases, such as those involving some employment tax issues or manufacturers’
excise taxes, can only be heard by these courts.
Note: You have 2 years from the date of the notice of claim disallowance to file a refund suit.
Appeals’ consideration of a disallowed claim doesn’t extend the 2-year period for filing suit.
However, it may be extended by mutual agreement.
You can get information about procedures for filing suit in either court on their websites:
– U.S. District Courts website: www.uscourts. gov
-Court of Federal Claims website: www.cofc. uscourts.gov

Next week: Innocent Spouse Appeals
(IRS PUBLICATION 5) (TTT 052824)