Arsenal take on Chelsea in the Wembley showpiece with both Frank Lampard and Mikel Arteta looking to win their first piece of silverware as a manager.
Luiz starts at the back for the Gunners and Arsenal fans will be hoping he puts in the sort of display that helped beat Manchester City in the semis.
However, the Brazilian has given away three penalties this season - with Taylor awarding all three spot-kicks.
Taylor also sent him off in the 3-0 defeat to Manchester City in the league after Luiz conceded a penalty.
Luiz has in fact conceded five penalties this season - a Premier League record - with Taylor also being in charge during Arsenals 3-1 defeat to Liverpool back in August when Mo Salah was fouled inside the box.
In good news for Chelsea, Taylor has taken charge of three Arsenal games this term and awarded a penalty against them each time.
Taylor admits he was surprised he got the call up to take charge of today’s encounter with this his second FA Cup final.
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He said: “It was a little bit unexpected to get the call, having already refereed the FA Cup final a couple of years ago, so I’m very humbled and equally honoured to have been asked to take charge of the final again.
“It’s just an iconic occasion at the best of times, but this year is a unique one with no spectators.
"We know there are different circumstances this year and the 2020 final will always be remembered because of this.
“It’s ironic that it’s the same clubs, but it’s now two different teams.
"Clubs who reach the final don’t get there by fluke, and whichever teams end up in the FA Cup final, it’s always going to be an intense occasion to officiate.
“However, any official who has refereed the FA Cup final will say that when you’re appointed to the game, it’s not just recognition for you as an individual, it’s a recognition for all of the people who’ve supported you over the years and helped you to reach the elite level.
"That’s what makes the occasion so special, not just the match but that you get to share it with your close friends and family who will be there supporting you.
“Obviously, that’s not going to be possible this time, but there’s other ways and means that friends and family can be supporting us on the day."