What Do Courts Have to Do With It?: The Judiciary's Role in Making Federal Tax Law

Authors

Leandra Lederman, Indiana University Maurer School of LawFollow

Document Type

Article

Publication Date

2012

Publication Citation

65 National Tax Journal 899 (2012)

Abstract

The Internal Revenue Code is an important source of federal tax law, but it is not the only source. The U.S. Department of the Treasury and Internal Revenue Service issue important guidance, and federal courts interpret all of these authorities. This essay provides an overview of federal tax litigation, at both the trial and appellate levels, and discusses the interplay among Congress, the Treasury, and the judiciary in developing federal tax law.

Recommended Citation

Lederman, Leandra, "What Do Courts Have to Do With It?: The Judiciary's Role in Making Federal Tax Law" (2012). Articles by Maurer Faculty. 799.
https://www.repository.law.indiana.edu/facpub/799