19 Pages Posted: 2 Nov 2012 Last revised: 12 Jul 2013
Date Written: 2012
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.
Keywords: tax law, tax litigation, courts, Treasury, IRS
JEL Classification: K34, K41
Suggested Citation: Suggested Citation
Lederman, Leandra, What Do Courts Have to Do With It?: The Judiciary's Role in Making Federal Tax Law (2012). National Tax Journal, Vol. 65, No. 4, December 2012; Indiana Legal Studies Research Paper No. 216. Available at SSRN: https://ssrn.com/abstract=2169491
By Susan Morse