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

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  • Lederman, Leandra

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.

Suggested Citation

  • Lederman, Leandra, 2012. "What Do Courts Have to Do With It?: The Judiciary’s Role in Making Federal Tax Law," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 899-915, December.
    • Handle: RePEc:ntj:journl:v:65:y:2012:i:4:p:899-915
    DOI: 10.17310/ntj.2012.4.09
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    References listed on IDEAS

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    1. Mann, Roberta, 2012. "Chief Counsel’s Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 889-898, December.
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    Cited by:

    1. Aprill, Ellen P., 2012. "The Impact of Agency Procedures and Judicial Review on Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 917-932, December.

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