Monday, April 25, 2005
With government litigation success rates climbing, the Justice Department's Tax Division is ramping up to take on the son-of-BOSS cases.
This sentence caught my eye:
[T]he government is winning more of the cases on appeal from the Tax Court. Last year it won 77% of the cases appealed by the government . . . . That figure represents a significant increase over the 44% of those cases brought two years ago.
From an historical perspective, the government's 77% success rate in appeals from the Tax Court is nothing to brag about. In an early article, Tax Myopia, or Mamas Don't Let Your Babies Grow Up To Be Tax Lawyers, 13 Va. Tax Rev. 517 (1994), I compiled the government's success rate in appeals from the Tax Court over a 25-year period:
Government’s Success Rate in Appeals from Tax Court
Viewed in this light, the government's 77% success rate in Tax Court appeals in 2004 is below the historical average, and its 44% success rate in 2002 was shockingly low.