Choosing Where to Litigate: Tax Court, District Court, or Court of Federal Claims


Choosing Where to Litigate: Tax Court, District Court, or Court of Federal Claims

About this episode

In this episode of the Meadows Collier Podcast, attorneys Joel Crouch and Jeff Glassman dive deep into the world of tax litigation, offering a candid and practical look at the three main forums where tax disputes play out: U.S. Tax Court, U.S. District Court, and the U.S. Court of Federal Claims.

Whether you're facing a stalled refund claim, an unresolved audit, or weighing your litigation options, Joel and Jeff break down the key differences between each forum—including prepayment requirements, jury trial availability, the types of judges involved, and how recent legislative proposals could shift the landscape. From the advantages of Tax Court’s small case docket to the nuances of refund litigation under the Flora rule, this episode is packed with insights for CPAs, advisors, attorneys, and taxpayers alike.