What Do Courts Have to Do With It?: The Judiciary's Role in Making Federal Tax Law

19 Pages Posted: 2 Nov 2012 Last revised: 12 Jul 2013

Leandra Lederman

Indiana University Maurer School of Law

Multiple version iconThere are 2 versions of this paper

Date Written: 2012

Abstract

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

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

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

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