The US Court of Federal Claims has jurisdiction to hear claims for the refund of taxes that have already been paid by the taxpayer. After a taxpayer makes payment, they  may file a suit in the U.S. Court of Claims for a refund of the disputed amount, with no minimum or maximum amount imposed. These disputes are heard by a judge and no jury trial is available. Taxpayers cannot seek refund of certain IRS penalty payments in the Court of Claims. Generally, the Court of Claims handles large tax claims for national and multinational companies and is an unusual venue for individual cases.