If its IRS, then that's Federal and the Federal Courts handle that. If its state taxes, then the state courts handle that one. Each jurisdiction has their own laws pertaining to the taxes.
US Tax Courts have jurisdiction over IRS cases.
For Federal Taxes it would be the US Tax Court.
U.S. Tax Court
U.S Tax Court
Yes. The US Tax Court hears cases initiated by the IRS as well as challenges brought by taxpayers. If the taxpayer is bringing suit for a refund of taxes already paid, the case is heard in US District Court.
Generally, the United States District Court and the United States Court of Federal Claims hear tax cases after the taxpayer has paid the tax and filed a claim for refund or credit.
Yes, the US Tax Court hears certain tax-related civil cases initiated either by the IRS or by the taxpayer. Civil cases in which the taxpayer is suing for a refund of overpaid taxes are heard in US District Court.
Cases from the Internal Revenue Service are often heard by the United States Tax Court, which is a federal court that specializes in tax disputes. Taxpayers can also appeal IRS decisions to federal district court or federal court of appeals.
Yes, there is typically a hierarchy of courts within a legal system. This hierarchy usually consists of trial courts at the bottom, which hear initial cases, followed by intermediate appellate courts that review decisions from the trial courts, and finally, the highest court, often called the supreme court, which handles appeals from the intermediate appellate courts and has the final say on legal matters within the jurisdiction.
The purpose of the U.S. Tax Court is to provide a specialized judicial forum for taxpayers to dispute IRS determinations regarding their federal tax liabilities. The court handles cases involving tax issues, including disputes over deficiencies, deductions, credits, and penalties. Its decisions can be appealed to higher courts.
The Federal Bankruptcy Court is entirely separate from the IRS. The IRS does not make these guidelines, (if they exist at all). The IRS is basically just another creditor looking to get paid in your bankruptcy case.
Yes, the IRS is entitled to dock a refund for a variety of things, including court ordered debt.
IRS Tax Relief programs are not guaranteed to lower your tax debt. In most cases, they bother the IRS enough that they'll lower monthly payments or slightly reduce what you owe. However, these programs cost money which might worsen your ability to pay the IRS. A monthly payment plan to the IRS and having a CPA look over your taxes is the best option.
No, not without the order of a federal court judge.
Yes
Yes, but in most cases whoever had their lien filed and perfected first will have priority (get paid first) over anyone else who files a lien. The IRS can file a lien, they'll just be second in line.