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The Small Tax Case Procedure: How It Works--Does It Work?, Christopher J. Badum
The Small Tax Case Procedure: How It Works--Does It Work?, Christopher J. Badum
Fordham Urban Law Journal
In 1968 the section of Taxation of the American Bar Association proposed an amendment to the Internal Revenue Code of 1954 to provide for a small claims division in the United States Tax Court. Such a division was thought to be a necessary alternative to the often expensive and time consuming tax litigation procedure in the Tax Court, the Court of Claims, and the district court. Congress adopted the proposal and it was incorporated into the Tax Reform Act of 1969. This Note will discuss the proceedings of bringing suit in the Small Tax Case Division and will propose ways …