Refund Litigation – Where District Court differs from Tax Court

This program focuses on key procedural and strategic differences between refund litigation in U.S. District Court and proceedings in U.S. Tax Court. Panelists will discuss practical considerations for choosing the appropriate forum. Using District Court case pleadings as examples, the panelists will discuss the full payment rule and its exceptions, administrative claims for refund, and each of the stages of District Court refund litigation. The presentation will provide real-world practice considerations based on the Federal Rules of Civil Procedure and district court practice throughout the lifecycle of a refund case, including settlement. The panelists will also highlight hot topics in refund litigation.