Abstract

http://ssrn.com/abstract=581862
 
 

Footnotes (47)



 


 



Transparency and Obfuscation in Tax Court Procedure


Leandra Lederman


Indiana University Maurer School of Law


Tax Notes, Vol. 102, p. 1539, March 22, 2004

Abstract:     
The Internal Revenue Code permits the Chief Judge of the United States Tax Court to assign to Special Trial Judges cases that involve amounts in controversy over $50,000, but does not permit Special Trial Judges to enter the decision of the court in those cases. Instead, under Tax Court Rule 183, after conducting the trial in such a case, the Special Trial Judge must submit a report, including findings of fact and opinion, to the Chief Judge, and the Chief Judge will assign the case to a Judge or Division of the Court... Rule 183 further provides that due regard shall be given to the circumstance that the Special Trial Judge had the opportunity to evaluate the credibility of witnesses, and the findings of fact recommended by the Special Trial Judge shall be presumed to be correct. This article argues that the Special Trial Judge's report should be disclosed, at least to reviewing Courts of Appeals.

Number of Pages in PDF File: 6

Keywords: Tax law, tax procedure, tax policy, court procedure

JEL Classification: K34, K41

Accepted Paper Series


Download This Paper

Date posted: August 26, 2004  

Suggested Citation

Lederman, Leandra, Transparency and Obfuscation in Tax Court Procedure. Tax Notes, Vol. 102, p. 1539, March 22, 2004. Available at SSRN: http://ssrn.com/abstract=581862

Contact Information

Leandra Lederman (Contact Author)
Indiana University Maurer School of Law ( email )
211 S. Indiana Avenue
Bloomington, IN 47405
United States
(812) 855-6149 (Phone)
(812) 855-0555 (Fax)
HOME PAGE: http://www.law.indiana.edu/people/lederman
Feedback to SSRN


Paper statistics
Abstract Views: 1,672
Downloads: 104
Download Rank: 147,159
Footnotes:  47

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.422 seconds