When the Bough Breaks: The U.S. Tax Court's Branch Difficulties

Authors

Leandra Lederman, Indiana University Maurer School of LawFollow

Document Type

Article

Publication Date

2015

Publication Citation

34 ABA Section of Taxation Newsquarterly 10 (Winter 2015)

Abstract

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.

Recommended Citation

Lederman, Leandra, "When the Bough Breaks: The U.S. Tax Court's Branch Difficulties" (2015). Articles by Maurer Faculty. 2743.
https://www.repository.law.indiana.edu/facpub/2743