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Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, November 9, 2012

Lederman: The Judiciary's Role in Making Federal Tax Law

Leandra Lederman (Indiana-Bloomington), What Do Courts Have to Do With It?: The Judiciary's Role in Making Federal Tax Law:

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.

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Although I have not yet had an opportunity to obtain and study the paper. Is it the Judiciary's role to make the Federal tax law or ensure that the IRS and the U.S. Treasury enforce the law according to Congressional intent and judicial precedent, notwithstanding all of the deference to regulatory interpretations under Chevron? What is the role of the U.S. Tax Court? To draft opinions and responses to motions in contradiction to constitutional priciples because a U.S. Tax Court Judge has some alternative political agenda to protect monied interests? What about the impact of a clearly erroneous or worse yet unconstitutional U.S. Tax court decision on State Tax matters, especially in States that follow the "Federal conformity" Doctrine, such as New York? (The home court venue of TAX LLM "genius" residing on Washington Square South and MacDougal Street).

Professor Lederman: I would like to comment on your paper further, will you send me a PDF copy?

Posted by: DR. J.D. GOLUB | Nov 12, 2012 6:33:32 PM