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).
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Understanding and Working
With the Federal Tax Law
§ = Abbreviation for “Section”
2 = Section number
(a) = Subsection
(1) = Paragraph designation
(A) = Subparagraph designation
U.S. Court of
IssueU.S. Tax CourtU.S. District CourtFederal Claims Number of judges19*Varies16
Payment of deficiencyNoYesYes
Jury trial NoYesNo
Types of disputesTax cases onlyMost criminal andClaims against the
civil issues United States
JurisdictionNationwideLocation of TaxpayerNationwide
IRS acquiescence policyYesYesYes
Appeal routeU.S. Court ofU.S. Court of U.S. Court of Appeals AppealsAppealsfor 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)