Bamberg: A Different Point of Venue: The Plainer Meaning of Section 7482(b)(1)

James Bamberg has published A Different Point of Venue: The Plainer Meaning of Section 7482(b)(1), 61 Tax Law. 445 (2008).  (The Article won first prize in the 2007 Tannenwald Tax Writing Competition sponsored by the American College of Tax Counsel.)  Here is the Conclusion:

Although the language of section 7482(b)(1), establishing venue in the D.C. Circuit Court for certain appeals from the Tax Court, seems clear, the Tax Court and the regional circuit courts, as well as the parties and their attorneys, disregard the D.C. Circuit Court’s venue. Such a persistent disregard, whether or not intentional, is an affront to Congress and the venue system it established for appeals from the Tax Court. Congress needs to revisit section 7482(b)(1) and take the steps necessary to eliminate the current disregard of the grant of appellate venue to the D.C. Circuit Court.