Question

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

a. the Tax Court Small Cases Division
b. the District Courts and U.S. Court of Federal Claims
c. the U.S. Courts of Appeal
d. All of the above.

Answer 1

The taxpayer has to pay first and then sue for a refund in the District Courts and the U.S. Court of Federal Claims as well as the U.S. Tax Court.

Step-by-step explanation:

In the following courts, the taxpayer has to pay first and then sue for a refund:

1. The District Courts and the U.S. Court of Federal Claims: The District Courts have original jurisdiction and handle a wide range of cases, including civil cases involving the federal government. The U.S. Court of Federal Claims specifically handles monetary claims against the federal government based on the Constitution, federal laws, or executive regulations.
2. The U.S. Tax Court: The U.S. Tax Court is a specialized court that deals exclusively with tax matters. Taxpayers who dispute their tax liabilities must pay the amount first and then sue for a refund in this court.