Increasing Transparency in the U.S. Tax Court
Law 360 (Dec. 4, 2018)
7 Pages Posted: 27 Jan 2019
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: Suggested Citation