Thomas Greenaway
Abstract
Four different trial courts hear federal civil tax cases: the Tax Court, district courts, the Court of Federal Claims, and bankruptcy courts. This article covers the jurisdictional distinctions between the four courts, and discusses factors that bear on the choice-of-forum analysis.
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Four different trial courts hear federal civil tax cases: the Tax Court, district courts, the Court of Federal Claims, and bankruptcy courts. This article covers the jurisdictional distinctions between the four courts, and discusses factors that bear on the choice-of-forum analysis.
Key concepts: Federal court, Civil litigation, Bankruptcy, Political science, Federal Rules of Civil Procedure, Law, Tax court, Trial court