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
Date Written: 2013
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)
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