Special Federal Courts

• U.S. Court of Federal Claims Jurisdiction to hear primarily money claims founded upon the Constitution, federal statutes, executive regulations, or contracts, express or implied-in-fact, with the United States, e.g., tax refund suits (an area in which the court exercises concurrent  jurisdiction with U.S. district courts), government contracts, Fifth Amendment takings.

• U.S. Court of International Trade (USCIT) Jurisdiction of cases involving international trade and customs duties, e.g., civil actions against the United States, its officers, or its agencies arising out of any law pertaining to international trade; cases involving customs duties, classification and valuation of imported merchandise, and unfair import practices by trading partners.

• U.S. Tax Court Purpose of the U.S. Tax Court is to provide a judicial forum in which affected persons can dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. Jurisdiction includes the authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, innocent spouse relief, and review of certain collection actions.