Chapter 1. Understanding and Working With the Federal Tax Law. Competing Objectives Result in a Complex Law Structure. Revenue Needs Economic Considerations Social Considerations Equity (Fairness) Considerations Political Considerations. Economic Considerations (slide 1 of 2).
Understanding and Working
With the Federal Tax Law
U.S. Court of
IssueU.S. Tax CourtU.S. District CourtFederal Claims Number of judges 19* Varies 16
Payment of deficiency No Yes Yes
Jury trial No Yes No
Types of disputes Tax cases only Most criminal and Claims against the
civil issues United States
Jurisdiction Nationwide Location of Taxpayer Nationwide
IRS acquiescence policy Yes Yes Yes
Appeal route U.S. Court of U.S. Court of U.S. Court of Appeals Appeals Appeals for the Federal Court .
*There are also 14 special trial judges and 9 senior judges.
CONCEPT SUMMARY 1.1
Turner v. U.S., 2004–1 USTC ¶60,478
(D.Ct. Tex., 2004) (CCH citation)
Turner v. U.S., 93 AFTR 2d 2004–686
(D.Ct. Tex., 2004) (RIA citation)
Turner v. U.S., 306 F.Supp.2d 668
(D.Ct. Tex., 2004)(West citation)
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