Note - U.S. District Court Judges apply "local rules" that mirror the FRCP
The United States district courts are the trial courts of the federal court system. Within limits set by Congress and the Constitution, the district courts have jurisdiction to hear nearly all categories of federal cases, including civil tax controversies. Unlike Tax Court, taxpayers may opt for a jury to help decide tax cases. Persons must meet certain criteria to serve.
There are 94 federal judicial districts, including at least one district in each state, the District of Columbia and Puerto Rico. Three territories of the United States -- the Virgin Islands, Guam, and the Northern Mariana Islands -- have district courts that hear federal cases, including bankruptcy cases. (Printable Circuit/District map - pdf)
The federal courts often are called the guardians of the Constitution because their rulings protect rights and liberties guaranteed by it. Through fair and impartial judgments, the federal courts interpret and apply the law to resolve disputes. The courts do not make the laws. That is the responsibility of Congress. Nor do the courts have the power to enforce the laws. That is the role of the President and the many executive branch departments and agencies. Find your local federal court Understanding the difference between Federal and State Courts
The Founding Fathers of the nation considered an independent federal judiciary essential to ensure fairness and equal justice for all citizens of the United States. The Constitution they drafted promotes judicial independence in two major ways. First, federal judges are appointed for life, and they can be removed from office only through impeachment and conviction by Congress of "Treason, Bribery, or other high Crimes and Misdemeanors."
Second, the Constitution provides that the compensation of federal judges "shall not be diminished during their Continuance in Office," which means that neither the President nor Congress can reduce the salary of a federal judge. These two protections help an independent judiciary to decide cases free from popular passions and political influence.
The 94 U.S. judicial districts are organized into 12 regional circuits, each of which has a United States court of appeals. A court of appeals hears appeals from the district courts located within its circuit, as well as appeals from decisions of federal administrative agencies.
In addition, the Court of Appeals for the Federal Circuit has nationwide jurisdiction to hear appeals in specialized cases, such as those involving patent laws and cases decided by the Court of International Trade and the Court of Federal Claims.
Live Conference (10.5 hrs. CPE)
Call-in to our "Conference Room" days, evenings, weekends from the convenience of your Blackberry®, home or office. All conferences convene for approximately 60-to-90 minutes.
These live tutorials follow federal court rules of practice and procedure in the United States. Individual judges' rules are not considered here but are relevant in practice.
Writing a U.S. District Court Complaint & Answer
Understanding a U.S. District Court Judge's Rules of Practice & Procedure
Preparing Effective Motions & Memoranda of Law
Preparing & Responding to the Dispositive Motion
Preparing & Responding to Rule 26 Reports etc.
Preparing a Joint Status Report
Conducting & Participating in Discovery
Preparing & Participating in Settlement Conferences
Preparing & Participating in Pre-Trial Conferences
How to Make Your Case before a Federal Judge or U.S. District Court Jury
Post-Trial Motions & How to Use Them
Please note: Attorneys must be "Admitted to Practice, U.S. District Court."
These sessions are led by a Pre-Trial Tax Litigation Support Specialist who is also an IRS Special Enrolled Agent and Associate Professor of Federal Taxation.
Contact us at 1.888.334.3959
The United States district courts are the trial courts of the federal court system. Within limits set by Congress and the Constitution, the district courts have jurisdiction to hear nearly all categories of federal cases, including civil tax controversies. Unlike Tax Court, taxpayers may opt for a 
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