Increasing Transparency in the U.S. Tax Court

Law 360 (Dec. 4, 2018)

7 Pages Posted: 27 Jan 2019

See all articles by Leandra Lederman

Leandra Lederman

Indiana University Maurer School of Law

Date Written: December 4, 2018


Transparency is a widely accepted judicial norm because it increases accountability. Access to U.S. Tax Court documents has long differed from access to the documents of other courts. For example, the Tax Court does not participate in PACER (Public Access to Court Electronic Records). This essay discusses some of the ways in which access to Tax Court documents has been restricted; areas in which the Tax Court has increased transparency over the years; upcoming changes; and where increased transparency is still needed, such as with respect to case statistics.

Keywords: Tax Court, Transparency, Accountability, Court Records, PACER

JEL Classification: K34, K41

Suggested Citation

Lederman, Leandra, Increasing Transparency in the U.S. Tax Court (December 4, 2018). Law 360 (Dec. 4, 2018), Available at SSRN:

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)


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