TAX REFUND LITIGATION

26 U.S.C. § 7422(a)

A taxpayer may be entitled to file a tax refund lawsuit in a U.S. district court or in the U.S. Court of Federal Claims pursuant to 26 U.S.C. § 7422(a) to recover taxes that the taxpayer has previously paid, provided that certain conditions are met.

As part of the Firm’s litigation strategy, the Firm will consider what judicial venue might be the most advantageous to the taxpayer, i.e., the U.S. District Court or the U.S. Court of Federal Claims, what government attorneys might be the most responsive to the taxpayer’s case, and under what circumstances the taxpayer may be most likely to recover reasonable costs and attorney’s fees.