Two Legislative Proposals: Give the Tax Court Case Transfer Power and Plenary Civil Tax Jurisdiction
Steve R. Johnson
Florida State University - College of Law
November 1, 2011
Tax Notes, p. 1, July 21 2008
Florida State University - College of Law, Public Law Research Paper
A recent decision again raises questions about the powers that the Tax Court does and should possess. In Mobley v. Commissioner, No. 07-2019 (6th Cir. July 8, 2008), Doc 2008-14970, 2008 TNT 132-13, the Sixth Circuit affirmed a procedural decision of the Tax Court. The Tax Court dismissed a petition because it lacked jurisdiction, and it rejected the taxpayers' request to transfer the case to a district court. The Tax Court concluded, and the Sixth Circuit agreed, that the Tax Court lacks transfer power. Under 28 U.S.C. sections 1631 and 610, the power to transfer cases is conferred only upon "courts" as that term is defined in those sections. The Tax Court and the Sixth Circuit concluded that the Tax Court is not a ''court" as so defined.
Number of Pages in PDF File: 2Accepted Paper Series
Date posted: November 1, 2011
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