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Tax Appeal: A Proposal To Make The United States Tax Court More Judicial, Leandra Lederman

Articles by Maurer Faculty

Accountability is a critically important protection for any justice system; its absence provides an opportunity for shortcuts that may undermine procedural fairness or even change case outcomes. Yet, the United States Tax Court, which is an Article I court, is not subject to Administrative Office of U.S. Courts or the U.S. Judicial Conference - institutions that serve and oversee the federal judiciary. In addition, because the Tax Court is not an administrative agency, it is not covered by the Administrative Procedure Act or the Freedom of Information Act. The principal source of oversight of Tax Court actions is appellate review. …