The U.S. Court of Federal Claims is a specialized Article I court, established under Article I of the Constitution pursuant to 28 U.S.C. § 171. It has nationwide jurisdiction over monetary claims against the United States.
A petition may be filed only after full payment of the tax and administrative exhaustion with the IRS. This generally happens after filing a proper refund claim with the IRS and getting a notice of disallowance.
Next, let’s understand the deadlines for filing a petition before a U.S. District Court, depending on the type of claims.
Filing Deadlines
A taxpayer is required to file suit within 2 years of the IRS’s formal denial of the refund claim. If the IRS does not respond, the taxpayer should wait 6 months after filing the claim before filing suit.
The following are the documents that a taxpayer may include in their refund claim petition:
International refund claims often involve extended limitation periods, such as the 10-year statute applicable to certain foreign tax credits under IRC § 904.
A taxpayer may file the petition electronically through the Court’s ECF system in Washington, D.C.
Complaints are initially filed under seal to protect taxpayer identification numbers and sensitive foreign information. A redacted public version is filed afterward.
The following are the documents that are generally included in the complaint:
Unlike the district court, no summons is required. The clerk serves the U.S. Attorney and Attorney General.
Filing fee
$350 (waivable in qualifying cases).
Special Filing Requirements for International Taxpayers
The court has nationwide subpoena power, which can help obtain foreign evidence.
Treaty-based claims should be clearly cited and supported.
Pro se representation is technically allowed but rare; most litigants are represented by practitioners admitted to the Court’s bar.
After Filing
The Department of Justice typically responds within 60 days (Rule 12, Rules of the Court of Federal Claims). Cases are assigned to one of the court’s judges.