Question

1.If a taxpayer has a disagreement with the IRS and has exhausted all administrative efforts, which courts of original jurisdiction will hear his case (list all)

2. in question above explain the differences between the courts with respect to: payment of deficiency before trial, jury trial and types of disputes.

Answer 1

Answer:

1.

When a taxpayer or citizen has a disagreement with IRS, The Trial Courts can be approached .The trial courts are also known as courts of original jurisdiction.

The following name of Courts of original jurisdiction can be approached by the tax payers for dispute resolution:

• Federal District Court.
• U.S. tax Court.
• U.S. Court of Federal Claims.  
  

2.

Federal District Court:

• The Federal District Court will hear disputes including protected constitutional - laws, criminal and civil laws and state laws.
• The deficiency controlled by IRS ought to be paid before carrying the case to this Court.

US Tax Court:

• The US Tax Court will hear cases on disputes of tax laibility on move of property, inadequate tax payments and different deficiencies in tax payments.

US Court of Federal claims:

• The US Court of federal claims will hear disputes bringing about disputes emerging from governing laws of US constitution, Laws identified with payment of Federal Taxes, Federal Statute or Federal agreements.
• The deficiency controlled by IRS ought to be paid before carrying the case to this Court.

US bankruptcy court:

• The US Bankruptcy Court will hear disputes related for all bankruptcy tax issues.