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The second edition leaves largely intact the first four Parts of the original text, which provide a remarkably detailed history of the creation of Board of Tax Appeals through the congressional chartering of the United States Tax Court as a court of record established under article I of the Constitution. Part V is a new chapter devoted to the judicial consideration of the Tax Court’s constitutional status that culminated in the Supreme Court’s 1991 decision in Freytag v. Commissioner.
Whereas the original text addressed procedural matters following the discussion of the historical development of the Court, the second edition at this point turns to an examination of the Court’s jurisdiction. This portion of the text represents the largest source of new material. In addition to incorporating various aspects of the supplemental articles authored by Professor Dubroff in the 1980s, the second edition details the numerous ways in which Congress has expanded the Tax Court’s jurisdiction in recent times. Whereas the original text devoted a single, lengthy chapter to the Tax Court’s jurisdiction, the second edition breaks this material into three chapters. Part VI addresses foundational aspects of the Court’s jurisdiction, such as its deficiency and refund jurisdiction. Part VII examines a number of innovations in the Tax Court’s jurisdiction that, broadly speaking, are intended to improve the efficiency of tax litigation. Lastly, Part VIII explores the jurisdiction of the Tax Court to review the administration of a variety of recently created taxpayer rights.
Following the examination of the Tax Court’s jurisdiction, the second edition turns to a discussion of Tax Court procedure. Part IX is devoted to pretrial matters, Part X to trial procedure, and Part XI to post-trial considerations. Part XII is a new chapter devoted to the position of the Special Trial Judge. Part XIII concludes by addressing the various means by which the Court provides institutional support to self-represented taxpayers.
United States Tax Court
Courts | Law | Legal History | Taxation-Federal | Tax Law
Harold Dubroff & Brant J. Hellwig, The United States Tax Court: An Historical Analysis (2d ed. 2014),