Choosing Where to Litigate: Tax Court, District Court, or Court of Federal Claims

04/21/25 • 37 min

In this episode of the Meadows Collier Podcast, attorneys Joel Crouch and Jeff Glassman dive deep into the world of tax litigation, offering a candid and practical look at the three main forums where tax disputes play out: U.S. Tax Court, U.S. District Court, and the U.S. Court of Federal Claims.
Whether you're facing a stalled refund claim, an unresolved audit, or weighing your litigation options, Joel and Jeff break down the key differences between each forum—including prepayment requirements, jury trial availability, the types of judges involved, and how recent legislative proposals could shift the landscape. From the advantages of Tax Court’s small case docket to the nuances of refund litigation under the Flora rule, this episode is packed with insights for CPAs, advisors, attorneys, and taxpayers alike.

Previous Episode

When Taxpayers Win: Murphy, Hubbard & Other IRS Surprises

In this episode, Joel Crouch and Matt Roberts break down recent developments in tax law and IRS procedure that every tax professional and taxpayer should know. From the Murphy case's surprising taxpayer win to a criminal defendant who beat the IRS pro se, Joel and Matt explore fascinating case law, new IRS FAQs on ERC claims, fraud penalty jury trial arguments, FOIA bottlenecks, and a cautionary tale from the conservation easement world.

Whether you're advising on trusts, facing civil fraud penalties, or trying to navigate delayed ERC claims, this episode offers real-world insight, humor, and practical takeaways. Tune in for expert commentary with a relatable edge.