Where and When Can I Sue the IRS For My Tax Refund or to Appeal an Audit?

If you have filed an amended return or refund claim for a refund of taxes you have paid, and the IRS has denied your claim for refund, the only courts with jurisdiction to hear your case are United States district courts or the Federal Court of Claims (located in Washington, D.C.). If the taxes you are contesting have been paid in full, you have filed a refund claim, and you have been sent a “notice of disallowance” of that claim by the IRS, you have two years from the first notice of disallowance you have received (subsequent or reconsidered […]