If you disagree with the Appeals Council’s decision not to review your case, you may then file a civil suit in the federal district court. You must commence this civil action by filing a complaint in the United States District Court for the judicial district in which you reside within sixty (60) days from the date you receive the Appeals Council’s notice. Social Security assumes you received the notice five (5) days after the date on it, unless you can show you received it later. The complaint should name the Commissioner of Social Security as the defendant and should include the Social Security number(s) shown at the top of your denial notice. There is a charge for filing a civil action in Federal court.