Federal jurisdiction is always limited by law. As creatures of the law, federal courts exist, and possess specific authorities only by statutory grants of jurisdiction. If no federal statute specifically grants a court the power to decide an issue, the court does not...
July 19, 2013 Tax Court: IRS Must Sign Interrogatories Under Oath, Just Like Taxpayers Swanson-Flosystems Co. v. Commissioner, No. 27975-11 (July 18, 2013): On July 3, 2013, petitioner filed a motion “for an order compelling Respondent to provide the signed oath...
by Stephen G. Salley and Anthony J. Scaletta Click here for the original, which appeared in the Fall 2003 issue of the Florida Bar Journal. As part of the Internal Revenue Service Restructuring and Reform Act of 1998, Congress enacted new Internal Revenue Code...
The following is a Google Books preview of “A Practical Guide to Federal Evidence” by Bocchino and Sonenshein. It is searchable. I don’t know if it is available for sale or if it is complete in this preview. But it offers a handy summary of the...
I’ll start with the bad news. The U.S. Tax Court is not a fair venue to litigate the limited application or proper enforcement of the income tax laws. The court vigorously suppresses any suggestion that there are limits to IRS authority or that the IRS might be...
TAX COURT HISTORY began when Congress created the “U.S. Board of Tax Appeals” in the Revenue Act of 1924. The Board consisted of “members” whose job it was to make decisions in tax disputes. The members selected one of their own as “chairman” every two...
TAX COURT JURISDICTION is defined by statute. There are a number of areas over which the court has jurisdiction. Chief among them are: deficiencies, overpayments,[1] interest abatement,[2] wrongfully collected amounts,[3] innocent spouse relief,[4] and worker...
FILING A PETITION in Tax Court is the only way you can contest an income tax liability without first paying the tax. If you miss your filing deadline, usually 90 days after the date of the Notice of Deficiency, the tax will be assessed under section § 6213(a). After...
