What Do Courts Have to Do With It?: The Judiciary's Role in Making Federal Tax Law
Indiana University Maurer School of Law
National Tax Journal, Vol. 65, No. 4, December 2012
Indiana Legal Studies Research Paper No. 216
The Internal Revenue Code is an important source of federal tax law, but it is not the only source. The U.S. Department of the Treasury and Internal Revenue Service issue important guidance, and federal courts interpret all of these authorities. This essay provides an overview of federal tax litigation, at both the trial and appellate levels, and discusses the interplay among Congress, the Treasury, and the judiciary in developing federal tax law.
Number of Pages in PDF File: 19
Keywords: tax law, tax litigation, courts, Treasury, IRS
JEL Classification: K34, K41Accepted Paper Series
Date posted: November 2, 2012 ; Last revised: July 12, 2013
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo3 in 0.359 seconds