Civil Trial Sections

E642836

litigation section organizational unit

Civil Trial Sections are specialized units within the U.S. Department of Justice’s Tax Division responsible for litigating federal tax cases in civil courts.

Try in SPARQL Jump to: Surface forms Disambiguation Statements Elicitation Referenced by

All labels observed (3)

Label	Occurrences
Civil Trial Section, Northern Region	1
Civil Trial Section, Western Region	1
Civil Trial Sections canonical	1

How this entity was disambiguated

This entity first appeared as the object of triple T7113146 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Civil Trial Sections
Context triple: [Tax Division of the United States Department of Justice, subdivision, Civil Trial Sections]

A. Civil Litigation Division
The Civil Litigation Division is a unit within the Office of the Attorney General for the District of Columbia responsible for representing the District and its agencies in a wide range of civil lawsuits and legal disputes.
B. Civil Litigation Division
The Civil Litigation Division is a unit within the Missouri Attorney General’s Office responsible for representing the state in non-criminal court cases and legal disputes.
C. civil law division
The civil law division is a branch of the Supreme Court of the Netherlands responsible for handling cases involving private law disputes such as contracts, property, and family law.
D. Litigation Section
The Litigation Section is a major division of the American Bar Association that focuses on issues, education, and resources related to trial practice and dispute resolution for litigators.
E. Civil Division
The Civil Division is a major unit within the New York State Attorney General’s Office responsible for representing the state in civil legal matters, including litigation, regulatory enforcement, and defense of state agencies.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Civil Trial Sections
Target entity description: Civil Trial Sections are specialized units within the U.S. Department of Justice’s Tax Division responsible for litigating federal tax cases in civil courts.

A. Civil Litigation Division
The Civil Litigation Division is a unit within the Office of the Attorney General for the District of Columbia responsible for representing the District and its agencies in a wide range of civil lawsuits and legal disputes.
B. Civil Litigation Division
The Civil Litigation Division is a unit within the Missouri Attorney General’s Office responsible for representing the state in non-criminal court cases and legal disputes.
C. civil law division
The civil law division is a branch of the Supreme Court of the Netherlands responsible for handling cases involving private law disputes such as contracts, property, and family law.
D. Litigation Section
The Litigation Section is a major division of the American Bar Association that focuses on issues, education, and resources related to trial practice and dispute resolution for litigators.
E. Civil Division
The Civil Division is a major unit within the New York State Attorney General’s Office responsible for representing the state in civil legal matters, including litigation, regulatory enforcement, and defense of state agencies.
F. None of above. chosen

Statements (50)

Predicate	Object
instanceOf	litigation section ⓘ organizational unit ⓘ
areaOfWork	civil tax litigation ⓘ federal tax law ⓘ
caseType	civil tax cases ⓘ
collaboratesWith	Internal Revenue Service ⓘ
country	United States ⓘ linked to: United States of America
employs	paralegals ⓘ support staff ⓘ trial attorneys ⓘ
enforces	Internal Revenue Code ⓘ
function	advise the Internal Revenue Service on litigation risks ⓘ conduct discovery in civil tax cases ⓘ handle appeals in civil tax matters in coordination with Appellate Section ⓘ negotiate settlements of civil tax disputes ⓘ try civil tax cases in federal courts ⓘ
handles	bankruptcy-related tax litigation ⓘ foreclosure of federal tax liens ⓘ fraudulent transfer tax collection cases ⓘ injunctive actions related to tax schemes ⓘ priority and discharge of tax liens issues ⓘ suits to reduce tax assessments to judgment ⓘ summons enforcement actions ⓘ tax collection suits ⓘ tax penalty cases ⓘ tax refund suits ⓘ tax shelter litigation ⓘ trust fund recovery penalty cases ⓘ
hasSubUnit	Civil Trial Section, Eastern Region ⓘ Civil Trial Section, Northern Region ⓘ linked to: Civil Trial Sections Civil Trial Section, Southern Region ⓘ Civil Trial Section, Western Region ⓘ linked to: Civil Trial Sections
headedBy	Assistant Attorney General for the Tax Division ⓘ
jurisdiction	United States federal courts ⓘ linked to: U.S. federal courts
legalAuthority	Title 26 of the United States Code ⓘ Title 28 of the United States Code ⓘ
legalForum	United States Court of Federal Claims ⓘ United States courts of appeals ⓘ United States district courts ⓘ
litigates	federal tax cases ⓘ
location	Washington, D.C. (principal offices) ⓘ linked to: Washington, D.C.
objective	collect lawfully owed federal taxes ⓘ defend interests of the United States in civil tax matters ⓘ protect the federal fisc ⓘ
overseenBy	Deputy Assistant Attorneys General for Civil Trial ⓘ
partOf	Tax Division ⓘ United States Department of Justice ⓘ
represents	United States ⓘ linked to: United States of America United States government ⓘ
supervisedBy	Section Chiefs ⓘ

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Tax Division of the United States Department of Justice → subdivision → Civil Trial Sections ⓘ

Civil Trial Sections → hasSubUnit → Civil Trial Section, Northern Region ⓘ

linked to: Civil Trial Sections

Civil Trial Sections → hasSubUnit → Civil Trial Section, Western Region ⓘ