The Tax Court courtroom and pretrial proceedings are not venues for discussion of the contents or application of the Internal Revenue Code. Discussion and argument about the law occurs after the trial in the “briefing” stage of the proceeding.
Law in Tax Court
Law in Tax Court
Law in Tax Court
The Tax Court courtroom and pretrial proceedings are not venues for discussion of the contents or application of the Internal Revenue Code. Discussion and argument about the law occurs after the trial in the “briefing” stage of the proceeding.