{"id":368943,"date":"2023-02-06T18:15:58","date_gmt":"2023-02-06T23:15:58","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/litigation\/filing-a-lawsuit\/can-i-sue-the-irs.html"},"modified":"2026-06-25T11:33:58","modified_gmt":"2026-06-25T16:33:58","slug":"can-i-sue-the-irs","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/litigation\/filing-a-lawsuit\/can-i-sue-the-irs.html","title":{"rendered":"Can I Sue the IRS?"},"content":{"rendered":"\n
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Can I Sue the IRS?<\/h1>\n\n
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\n By Robert Rafii, Esq.<\/a> | Legally reviewed by Steven Ellison, Esq.<\/a>\n | Last updated\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n\n\n

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You can sue the IRS in federal court for specific tax-related issues like denied refunds, wrongful audits, or improper collection actions. You can also file a countersuit in response to the IRS suing you in the United States Tax Court for unpaid taxes. But due to sovereign immunity, you cannot sue the IRS for emotional distress or general grievances. <\/p>\n\n <\/div>\n\n\n\n

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Before filing a lawsuit, you must first exhaust all administrative remedies with the Internal Revenue Service (IRS).<\/p>\n

The IRS is the tax collection arm of the federal government. IRS agents have the authority under the Internal Revenue Code<\/a> (IRC) to verify your tax liability and ensure you have paid the correct amount of income tax that you owe.<\/p>\n

Sometimes, it’s not enough to have a certified professional accountant (CPA) or tax preparer on your side when you’re going through an IRS audit<\/a>. A tax lawyer<\/a> is a specific kind of taxpayer advocate who can ensure you are afforded the full protection of your rights in any tax case. This legal expertise can be crucial when up against a powerful government agency like the IRS.<\/p>\n

Types of Claims Against the IRS<\/h2>\n

This article will describe some of the common reasons to sue the IRS, which include:<\/p>\n