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Full-Text Articles in Law
Increasing Transparency In The Us Tax Court, Leandra Lederman
Increasing Transparency In The Us Tax Court, Leandra Lederman
Articles by Maurer Faculty
Transparency is a widely accepted judicial norm because it increases accountability. Access to U.S. Tax Court documents has long differed from access to the documents of other courts. For example, the Tax Court does not participate in PACER (Public Access to Court Electronic Records). This essay discusses some of the ways in which access to Tax Court documents has been restricted; areas in which the Tax Court has increased transparency over the years; upcoming changes; and where increased transparency is still needed, such as with respect to case statistics.
When The Bough Breaks: The U.S. Tax Court's Branch Difficulties, Leandra Lederman
When The Bough Breaks: The U.S. Tax Court's Branch Difficulties, Leandra Lederman
Articles by Maurer Faculty
This essay highlights the confusion over which of the three branches of government (if any) is home to the U.S. Tax Court, which hears over 95% of litigated federal tax cases. This uncertainty recently resulted in a separation of powers challenge to the Tax Court. There is a pressing need for the Tax Court’s status to be resolved, to decrease its insularity and increase transparency and accountability.
Tax Appeal: A Proposal To Make The United States Tax Court More Judicial, Leandra Lederman
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. …