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

Revista Forumul Judecatorilor, No.1, 2013

14 Pages Posted: 21 May 2014

See all articles by Leandra Lederman

Leandra Lederman

Indiana University Maurer School of Law

Multiple version iconThere are 2 versions of this paper

Date Written: 2013

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: federal tax law, federal tax litigation, taxpayers, general administrative law principles, Internal Revenue Service (IRS)

Suggested Citation

Lederman, Leandra, What Do Courts Have to Do with it?: The Judiciary's Role in Making Federal Tax Law (2013). Revista Forumul Judecatorilor, No.1, 2013. Available at SSRN: https://ssrn.com/abstract=2439292

Leandra Lederman (Contact Author)

Indiana University Maurer School of Law ( email )

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