Tax Court Reports

Written by Rylee Newton
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Tax Court reports are monthly publications that detail the decisions made by the United States Tax Court. You can purchase individual copies or a year long subscription to this publication by contact the Government Printing Office, or by searching online for resources for government publications. This publication costs an average of $11 per copy.

Many legal professional subscribe to the Tax Court Reports. Tax lawyers and other policy lawyers use this publication as a reference guide to previous court cases regarding taxation issues. It is a vital tool in many different instances, and it is necessary for keeping track of any changes to taxation laws. Official government publications like this one help to ensure legal professionals, accountants and the public at large all have access to U.S. tax laws and precedent setting cases

The Judicial Body Behind Tax Court Reports

Tax Court Reports provide information about the workings of the United States Tax Court. This judicial body was originally created by Congress to provide a forum for reviewing cases of tax discrepancies and other taxation issues. The court is made up of 19 judges who all earned their positions by presidential appointment. These judges have extensive experience in tax law and are employed to settle individual taxation issues with authority and speed.

If you want to present your case before the United States Tax Court there are a number of things you must do first. For one thing, you need to file a petition with the court. When you file a petition, the tax that is being disputed is normally frozen until the case is resolved. In some cases the trial will undergo a process called "small tax case." This is normally applied to cases of $50,000 tax or less. Many tax cases are settled before they ever go to trial. It's a good idea to consult with an attorney before you even consider filing for a hearing before the tax court.


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