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The Constitutional Nature Of The United States Tax Court, Brant J. Hellwig
The Constitutional Nature Of The United States Tax Court, Brant J. Hellwig
Scholarly Articles
Is the United States Tax Court part of the Executive Branch of government? One would expect that question would be capable of being definitively answered without considerable difficulty. And as recently expressed by the Court of Appeals for the District of Columbia Circuit, that indeed is the case. In the course of addressing a challenge to the President's ability to remove a judge of the Tax Court for cause on separation of powers grounds, the D.C. Circuit rejected the premise that the removal power implicates two branches of government: "the Tax Court exercises Executive authority as part of the Executive …
Joint Winners, Separate Losers: Proposals To Ease The Sting For Married Taxpayers Filing Separately, Michelle Lyon Drumbl
Joint Winners, Separate Losers: Proposals To Ease The Sting For Married Taxpayers Filing Separately, Michelle Lyon Drumbl
Scholarly Articles
A taxpayer who is “considered as married” according to the Internal Revenue Code’s definition must file either a joint income tax return or an individual return using the “married filing separately” filing status. Those married taxpayers who file a separate, rather than a joint, income tax return are denied valuable benefits and subjected to a host of other unfavorable limitations. Low-income taxpayers, in particular, are hurt by these limitations. Certain married taxpayers, including victims of domestic violence and abandoned spouses, may have no choice but to file using the married filing separately status. Low-income taxpayers are denied tremendous benefits, such …