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Low-Income Taxpayer Clinic

U.S. Court of Federal Claims


The U.S. Court of Federal Claims is a court of limited jurisdiction.  It only hears intellectual property matters and Federal tax matters.  No jury trials are available in the Court of Federal Claims, and like in the U.S. District courts, taxpayers must first pay the disputed tax liability and file a claim for a refund of the tax paid prior to filing a lawsuit.  The Court of Federal Claims is bound by the precedent of the former Court of Claims, the U.S. Appeals Court for the Federal Circuit and the U.S. Supreme Court.  Decisions by the Court of Federal Claims may be appealed to the U.S. Appeals Court of the Federal Circuit and then to the U.S. Supreme Court.

The Clinic does represent taxpayers with cases pending in the Court of Federal Claims.

Judicial Review

Taxpayers may request Judicial Review of determinations made by the IRS by filing a petition with the US Tax Court, US District Court, or Court of Federal Claims.  Overviews of each of the courts is provided.