The United States Tax Court - A Court for All Parties

Forthcoming, Bulletin for International Taxation

Villanova Law/Public Policy Research Paper No. 2015-1015

Posted: 9 Oct 2015

See all articles by Keith Fogg

Keith Fogg

Tax Clinic at Legal Services Center of Harvard Law School

Date Written: September 2015

Abstract

This article seeks to explain the role of the Tax Court both within the system of taxation and the system of tribunals of the United States. To provide this explanation, the article will address several specific areas: 1) the mission of the Court; 2) the placement of the Court within the judicial system and the scope of its jurisdiction; 3) selection of judicial officers of the Court; 4) the internal organization of the Court and its opinions; 5) access to the Court; 6) policy issues facing the Court; and 7) interaction between the Court and the public outside the courtroom. The article will describe the Tax Court as it exists in 2015 and only briefly touch on historical matters as necessary to understand the current status of the Court.

Keywords: United States Tax Court, Tax Court, Income Tax

Suggested Citation

Fogg, Keith, The United States Tax Court - A Court for All Parties (September 2015). Forthcoming, Bulletin for International Taxation, Villanova Law/Public Policy Research Paper No. 2015-1015, Available at SSRN: https://ssrn.com/abstract=2670647

Keith Fogg (Contact Author)

Tax Clinic at Legal Services Center of Harvard Law School ( email )

1563 Massachusetts Avenue
Cambridge, MA 02138
United States
6173902532 (Phone)
6175220109 (Fax)

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