Document Type
Article
Publication Date
2018
Publication Citation
Law 360 (Dec. 4, 2018)
Abstract
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.
Recommended Citation
Lederman, Leandra, "Increasing Transparency in the US Tax Court" (2018). Articles by Maurer Faculty. 2727.
https://www.repository.law.indiana.edu/facpub/2727