By Robert M. Howard
Examines competing claims and ideology in regards to the American felony procedure within the zone of tax coverage and tax enforcement.
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Extra info for Getting a Poor Return: Courts, Justice, and Taxes
Little attention has been paid to the dominant national coalition’s ability to encourage litigation or the use of one court over another through legislation and an appointment process that nominates and selects judges more favorable to one policy point of view. If national policy encourages taxpayers to dispute the IRS and if courts preferences are such that they are more likely to rule in favor of the taxpayer against the IRS, then these become additional factors to consider in calculating forum choice and the dominant elected coalition uses this information to encourage the use of one particular forum.
Each side preserves the right of appeal. Since formal procedural and evidentiary rules are used, effective presentation of the taxpayer’s case almost demands the services of a skilled advocate. The trial can take several days, although presumably since the Tax Court judge is tax specialist and because there is no jury, the parties will spend less time educating the judge about the particular tax issue. The specialized knowledge of the judge also means there is less information asymmetry between the parties and the court in the Tax Court than in a court of general jurisdiction.
3 In contrast, the Tax Court and Court of Federal Claims judges have fixed terms and lack a salary guarantee. The Court of Federal Claims hears monetary claims against the United States. Congress creates specialized courts, including the Tax Court, for several important reasons—complexity of issues, a need for economic and business-related consistency, similarity of issues, and sheer volume of cases. Each has its particular strengths and weaknesses. Tax Court By far the most common forum to litigate is the Tax Court, a specialized tribunal designed to handle deficiency claims.