Term
| Ch 6, What two categories are commercial tax services classified as? |
|
Definition
|
|
Term
| Ch 6, How are annotated tax services organized? |
|
Definition
| By internal revenue code section number. |
|
|
Term
| Ch 6, What else are annotated tax services sometimes called and why? |
|
Definition
| Compilations, because they compile an editor's explanation and evaluation with the Code section, its recent committee reports, and regulations, and they provide annotations (brief summaries) of related court cases and administrative rulings. |
|
|
Term
| Ch 6, What are topical tax services? |
|
Definition
| They divide the tax law into transactions and related subject matter with underlying tax principles as an organizing format. Thus, the material follows logical threads that connect noncontiguous codes sections. |
|
|
Term
|
Definition
| Bureau of National Affairs |
|
|
Term
| Ch 7, What is the BNA best known for? |
|
Definition
| As the publisher of the BNA Tax managment portfolios and its newsletter, the Daily Tax Report (DTR). |
|
|
Term
| Ch 7, What are the four series the 400 BNA Tax Managment Portfolios are classified into? |
|
Definition
1. U.S. income Tax
2. Estates, Gifts, and Trusts
3. Foreign Income
4. State |
|
|
Term
| Ch 7, Are the BNA portfolios Annotated or Topical? |
|
Definition
|
|
Term
| Ch 7, How are the portfolios presented? |
|
Definition
Begins with Portfolio Description
Followed by TOC
3 sections (A) Detailed analysis, (B) Working papers, and (C) Bibliography and references. |
|
|
Term
| Ch 7, Why are portfolios a favortie research tool with practitioners? |
|
Definition
| Because practitioners are the authors and they are more sensitive to the information requirements of the subscribers. |
|
|
Term
| Ch 7, What is the most unique and useful feature of the portfolios? |
|
Definition
| The Working Papers section. includes a practitioner checklist, reproduced IRS forms, computation worksheets, sample draft agreements and employment contracts, reproductions of pertinent primary sources, and other practical materials. |
|
|
Term
| Ch 7, What do the BNA DTRs do? |
|
Definition
| Provide up to date information concerning statutory, administrative, and judicial tax law developments that affect state, Federal, and international taxation. Also includes interviews with government officials, articles reviewing the day's events, and full text of key documents discussed in the newsletter. |
|
|
Term
| Ch 8, Why are cases important to tax research? |
|
Definition
| Because the tax law tries to maintain continuity in treatment of similar issues so taxpayers can anticipate the application of the law to their own situations. Each appellate opinion sets a precedent that applies to later cases. The law relies on precedential value cases. |
|
|
Term
|
Definition
| A tool through which a tax researcher can learn the history of a legal source and evaluate the strength of its holdings. |
|
|
Term
| Ch 8, Why is a citator important once a case or ruling relevant to a client's tax situation is found? |
|
Definition
| The citator must be examined to determine how later legal sources have considered the document of interest. |
|
|
Term
| What is it called when one case refers to another case? |
|
Definition
|
|
Term
| What is the case making reference to another case called? |
|
Definition
|
|
Term
| What is the case that is referenced called? |
|
Definition
|
|
Term
|
Definition
| When a citing case contains the name of the cited case and where the cited case can be found. |
|
|
Term
|
Definition
| A service that indexes cited cases, gives their full citations, and lists the citing cases and where each citing case can be found. |
|
|
Term
|
Definition
| the first major publisher to truly understand the commercial value of citators. |
|
|
Term
| What does Shepardizing mean? |
|
Definition
| The process of evaluating the validity of a case and locating additional authority. |
|
|
Term
| What is unique about the Shepard's citator? |
|
Definition
| It is the only major citator that is organized by case reporter searies. |
|
|
Term
| Ch 11, What is the content order for a tax memo? |
|
Definition
Facts
Statement
Discussion of authorities issue by issue
Conclusion and recommendations |
|
|
Term
| What is the basic objective of tax planning? |
|
Definition
| To arrange one's financial activities in a way that will reduce the present value of tax costs, such that maximum wealth accumulation can occur in the time period specified. |
|
|
Term
| What makes for effective tax planning? |
|
Definition
| When tax effects are given consideration before transactions are finalized, rather than after they are completed. |
|
|
Term
| What is the first requirement for effective tax planning? |
|
Definition
| Tax awareness on the part of the decision makers, rather than tax expertise by tax professionals. |
|
|
Term
| What are the 5 goals of tax planning behavior? |
|
Definition
1. Avoiding statutory income, obtaining deductions and credits.
2. Postponing income recognitions, accelerating losses, deductions, and credits.
3. Changing tax jurisdictions.
4. Controlling the classification of income.
5. Spreading income among related taxpayers. |
|
|
Term
| What is the goal of avoiging income recognition? |
|
Definition
To obtain economic wealth in some manner that does not create recognized income under the tax law.
Ex. Growing own food, using loans to avoid the recognition of taxable income on appreciated investments and enjoy the temporary use of the cash, take advantage of things like nontaxable fringe benefits. |
|
|
Term
| What is the goal of postponing income recognition? |
|
Definition
To delay the payment of the tax and hence, enjoy the use of that tax money.
Ex. Investing in other currencies, not selling appreciated land, deducting interest payments on home and land, by using accelerated depreciation on property that was acquired through lending. |
|
|
Term
| What is the goal of changing tax jurisdictions? |
|
Definition
By moving assets or income out of one tax jurisdiction into another, tax reductions can be effected.
Ex. Moving to a country or state that has no income tax. |
|
|
Term
| What is the goal of controlling classification of income? |
|
Definition
Involves the proper identification or reclassification of income or expenditure items.
Ex. Changing income for ordinary to passive to qualify for use of passive losses/ |
|
|
Term
| What is the goal of spreading income among related taxpayers? |
|
Definition
Shifting income either among different economic entities that are owned by the same individual or among the individual's family members.
Ex. Placing income producing assets into trusts of family members in a lower tax bracket. |
|
|
Term
| What are two essential tax research skills talked about in chapter 2? |
|
Definition
1. The ability to use certain mechanical techniques to identify and locate the tax authorities that relate to solving a problem.
2. A combination of reasoning and creativity, |
|
|
Term
| What is the outline of the tax research process? |
|
Definition
Step 1 - Establish the facts
Step 2 - Identify the issues
Step 3 - Locate authority
Step 4 - Evaluate authority
Step 5 - Develop conclusions and recommendations
Step 6 - Communicate the recommendations |
|
|
Term
| Why is it important to establish the facts first? |
|
Definition
A researcher must understand fully all of the facts that could affect the related tax outcome. Need to know all the facts before begining to solve the problem.
Facts include
Clients tax entity
Family status and stability
past, present, and projected marginal rate
place of legal domicile and citizenship
motivation for transaction
relationships
type of business
proposed or completed transaction |
|
|
Term
| What are the two categories of research issues? |
|
Definition
|
|
Term
|
Definition
| they are concerned with informaiton having an objective reality, such as the dates of transactions, the amounts involved in an exchange, reasonableness, intent, and purpose |
|
|
Term
|
Definition
| They arise when the facts are well established, but it is not clear which portion of the tax law applies to the issue. |
|
|
Term
| What is collateral estoppel? |
|
Definition
| It bars relitigation on the same facts or the same issues. When undertaking a research project where the issues may end up being challenged in court, the researcher must be sure to address all of the issues in the tax return. |
|
|
Term
| What does it mean that tax research is an interative process? |
|
Definition
| Once an answer is found, it often causes a new issue to appear and thus requires the gathering of more information. Tax research is not linear |
|
|
Term
| What are the two different classifications of tax authority, and what are they? |
|
Definition
Primary authority - an original pronouncement that comes from statutory, administrative, and judicial sources.
Statutory sources - include the US constitution, tax treaties, and tax law passed by congress.
Statutory authority is the basis for all tax provisions |
|
|
Term
| What is the Internal revenue code? |
|
Definition
| The official title of the US tax law, which summarizes the power of congress to implement and collect taxes. It constitutes the basis for all tax law and therefore is the basis for arriving as solutions to all tax questions. |
|
|
Term
| What grants congress the power to impose and collect taxes, and create treaties with other countries? |
|
Definition
|
|
Term
| What are the other primary sources of the tax law, and what is their primary function? |
|
Definition
| Administrative sources and judicial sources. To interpret and explain the application of the provisions of the Internal Revenue Code. |
|
|
Term
| What are administrative sources? |
|
Definition
| They include the various rulings of the Treasury department and the IRS. These are issued in the form of regulations, revenue rulings, and other pronouncements. |
|
|
Term
| What are judicial sources? |
|
Definition
| Consist of the collected rulings of the various courts on federal tax matters. |
|
|
Term
| What is secondary authority? |
|
Definition
| Consists of interpretations of primary authority and is an unofficial source of tax informaiton. Examples include tax services, journals, textbooks and treatises, and newsletters. These are not considered substantial authority. |
|
|
Term
| What are some examples of substantial authority? |
|
Definition
| the provisions of the internal revenue code, temporary and final regulations, court cases, administrative pronouncements, tax treaties, congressional intent as reflected in committee reports, proposed regulations, private letter rulings, technical advice memoranda, actions and decisions, general councel memoranda, informaiton or press releases, notices, and any other similar documents published by the IRS in the IR bulletin. |
|
|
Term
| When is secondary authority useful? |
|
Definition
| When conflicting primary authority exists, when there appears to be no extant primary authority, or when the researcher needs an explanation or classification of the primary authority. |
|
|
Term
| How are tax services classified? |
|
Definition
| AS either annotated or topical. THe annotated services are organized in Internal Revenue Code section order, while the topical services are arranged by topic, as defined by the publisher's editorial staff. |
|
|
Term
| How are court decisions published? |
|
Definition
| In sets of bound volumes called court reporters. |
|
|
Term
| What is a cumulative bulletin? |
|
Definition
| The primary publication for IRS authority, it is a set of bound volumes. |
|
|
Term
| What is the first step in locating potential authority in an tax matter? |
|
Definition
| Identifying the pertinent code sections. The current statutory source is in the IRC of 1986 |
|
|
Term
| What are the three primary sources of the tax law which are utilized by tax professionals? |
|
Definition
Statutory sources - or the legislative branch
Administrative sources - or the executive branch
Judicial sources - or the judicial branch |
|
|
Term
| What are the constitutional and legislative tax sources ofter referred to as? |
|
Definition
|
|
Term
| What are examples of statutory sources? |
|
Definition
| U.S. Constitution, tax treaties, Internal Revenue Code |
|
|
Term
| What are examples of Administrative sources? |
|
Definition
| Treasury regulations, revenue rulings, revenue procedures, other written determinations, miscellaneous IRS publications |
|
|
Term
| What are examples of Judicial sources? |
|
Definition
| Supreme court, court of appeals, district courts, U.S. court of federal claims, tax court, tax court small cases division |
|
|
Term
| What are examples of secondary sources? |
|
Definition
| Tax services, tax citators, tax journals, tax newsletters, tax textbooks, tax treatises |
|
|
Term
| What is the source of all of the federal laws of the country, including both tax and nontax provisions? |
|
Definition
|
|
Term
| What are some tax laws set by the constitution? |
|
Definition
| Congress may impose import taxes by not export taxes, equal protection (taxes apply uniformly throughout the US), the rights of due process. |
|
|
Term
|
Definition
| Argeements between countries concerning the treatment of entities subject to tax in both countries. THe overriding purpose of such treaties is to eliminate the double taxation. |
|
|
Term
| What is the legislative process? |
|
Definition
| Begin in House of reps, changes are considered by the ways and means committee. Upon approval the bill is sent to the house. If approved it is sent to the senate, where it is referred to the finance committee, then back to the senate. If there are differneces the bill is referred to a joint conference committee. Bill must be approved by house and senate before sent to president. |
|
|
Term
| What can the president do with a new bill? |
|
Definition
| Sign it an it becomes part of the internal revenue code, not sign it and it becomes law, veto it and can pass with a 2/3s vote of both senate and house and then becomes law. |
|
|
Term
| What is a committee report? |
|
Definition
| Occurs at each step in the legislative process, it explains the elements of the proprosed changes and the reasons for each of the proprosals. |
|
|
Term
| Why are committee reports important for tax researchers? |
|
Definition
| When tax law is unclear, or recent legislation has been passes, they can provide insight concerning the meaning of a specific phrase of the statute or of the intention of congress concerning a certain provision of the law. Generally come from ways and means, finance committe, and joint conference. |
|
|
Term
| How are committee reports generally referred to? |
|
Definition
By public law number.
Ex. P.L.99-514
P.L. = public law
99 = the session of congress that passed the law (sessions last two years)
514 = that number it was out of all the bills passed by congress in that session |
|
|
Term
| Where can you look to find committee reports when a new law is passed? |
|
Definition
| They are released in the IRS's weekly Internal Revenue Bulletin |
|
|
Term
| What is the history of the Internal Revenue Code? |
|
Definition
Sixteenth amendment was ratified in 1913, and congress passes revenue acts
Replaced revenue acts with Internal Revenue Code of 1939, the first filly organized federal tax law.
Replaced with reorganized codification in 1954.
Revised and renamed Internal Revenue Code of 1986, as amended.
|
|
|
Term
| How is the Internal Revenue Code organized? |
|
Definition
Subtitles
Chapters
Subchapters
Parts
Sections
Subsections |
|
|
Term
| What is the most important division of the Internal Revenue Code for the tax researcher? |
|
Definition
| The section, because the code is arranged so that its primary unit is the section number. |
|
|
Term
| How would you interprate section 121(b)(2)(A)(ii)? |
|
Definition
121 = Section number
b = subsection
2 = paragraph
A = subparagraph
ii = clause |
|
|
Term
| The IRS is part of what department? |
|
Definition
|
|
Term
| What is the IRS's responsibility? |
|
Definition
| The administration of the income tax law. The administrative process consists of both interpreting and enforcing the tax laws. Interprets the law by issuing various pronouncements, and enforces the law through systematic audits and administering an appeals process. |
|
|
Term
| What are the four major types of pronouncements? |
|
Definition
Treasury regulations, revenue rulings, revenue procedures, and private letter rulings.
The first three are generally published by the IRS, the letter rulings are not published. |
|
|
Term
| What are treasury regulations? |
|
Definition
| They constiture the IRS's, and thereby, the Treasury's official interpretation of the Internal Revenue Code. They are issued in the form of Treasury Decisions. |
|
|
Term
| What are Proposed regulations? |
|
Definition
| Regulations before or during the hearing process, do not have the effect of law. Referred to as TDs. |
|
|
Term
| What are the two distinct categories of regulations? |
|
Definition
General Regulations - issued under the general authority granted the IRS to interpret the language of the code
Legislative Regulations - the IRS is directed by congress to fulfill effectively a law making function and to specify the substantive requirements of a tax provision (carry the authority of the stature itself) |
|
|
Term
| What regulations bear the greatest precedential value of any IRS publication? |
|
Definition
|
|
Term
| What are temporary regulations? |
|
Definition
| Regulations issued in response to a congressional or judicial change in the tax law or its interpretation. They are effective immediately upon publication. They expire 3 years after issuance. Issued to provide the taxpayer with immediate guidance concerning a new provision of the law. Also good until it is replaced with final regulation. Treated as a final reg until that time. |
|
|
Term
| How do you interprate the citation of this regulation. Reg. Section 1.162-21(a)(2) |
|
Definition
1 = type of regulation
162 = related code section
21 = regulation number
a = regulation paragraph
2 = regulation subparagraph |
|
|
Term
| What are the different types of regulations and their number in citation? |
|
Definition
1 = Income tax
20 = estate tax
25 = gift tax
31 = employment tax
301 = procedural matters or administrative |
|
|
Term
| Where do you find regulations? |
|
Definition
| When TDs are final, they are published in the internal revenue bulletin. Twice a year the IRBs are bound into a set of volumes titled the cumulative bulleting. |
|
|
Term
| What are revenue rulings? |
|
Definition
| They are second to regulations as important administrative sources of federal tax law. An official pronouncement of the national office of the IRS in Washington. It deals with the application of the code and regulations to a specific factual situation, usually one submitted by a taxpayer. Do not carry force and effect of regulations. |
|
|
Term
What is the temporary citation for revenue rulings?
Rev.Rul.2005-7,2005-9 I.R.B. 712 |
|
Definition
2005-7 = The revenue ruling number (7th ruling)
2005-9 = the weekly issue of the internal revenue bulletin (9th week)
I.R.B= internal revenue bulletin
712 = page number where ruling starts in IRB |
|
|
Term
What is the permanent citation for a revenue ruling?
Rev.Rul.2005-7,2005-1 C.B. 712 |
|
Definition
2005-7 = revenue ruling number
2005-1 = volume number of cumulative bulletin
C.B. = cumulative bulletin
712 = page number where ruling starts |
|
|
Term
| What are revenue procedures? |
|
Definition
| They deal with the internal practice and procedures of the IRS in the administration of the tax laws. They constitute the IRS's way of releasing information to taxpayers. Published first in IRB and then cumulative bulletins. Cited using the same system as that for revenue rulings. |
|
|
Term
| What are the three types of letter rulings? |
|
Definition
| Private letter rulings, determination letters, and technical advice memoranda. |
|
|
Term
| What are private letter rulings? |
|
Definition
| Are issued in response to a taxpayer's request for the IRS's position on a specified tax issue. Can decline to issue. It is not published in the IRB or cumulative bulleting. |
|
|
Term
| What are technical advice memoranda? |
|
Definition
| Issued by IRS's national office (same as private letter ruling but not determination letter). It is similar to private letter rulings, however they concern completed transactions. Usually requested by an agent during an audit. |
|
|
Term
| What are determination letters? |
|
Definition
| Similar in purpose and nature to a private letter ruling, except that it is issued by a local office of the IRS. Also usually relate to completed transactions. |
|
|
Term
What is the letter ruling numbering system?
Ltr.Rul.200917024 |
|
Definition
2009 = year
17 = week
024 = 24th ruling that week |
|
|
Term
| What is an acquiescence and nonacquiescence? |
|
Definition
Acquiescence = when the IRS loses an issue or decision in court, it indicatess that although it was adverse to the IRS, the court decision will be followed in similar situations
Nonacquiescence = indicated that the IRS disagrees with the adverse decision in the case and will follow the decision only for the specific taxpayer whose case resulted in the adverse ruling |
|
|
Term
| What is the Internal Revenue Bulletin |
|
Definition
THe IRS's official publication for its pronouncements.
|
|
|
Term
| When a dispute between the IRS and a taxpayer cannot be settled through the administrative appeals process, the taxpayer can select one of these three courts in which to initiate litigation with the IRS? |
|
Definition
The Tax Court
U.S. District Court
U.S. Court of Federal Claims
|
|
|
Term
| If a taxpayer and the IRS disagree with a lower court decision, an appeal may be made to who? |
|
Definition
| First the appropriate court of appeals, and then finally to the U.S. Supreme Court |
|
|
Term
| What are the 3 primary sources of the tax law? |
|
Definition
1st = THe internal revenue code
2nd = Pronouncements of the IRS
3rd = Judicial decisions |
|
|
Term
| What is the job of the trial courts? |
|
Definition
| To determine all the facts, listen to new evidence, and apply the law. |
|
|
Term
| What is the job of the Appellate court? |
|
Definition
| They review the trial courts decision, and then uphold the decision, modify it, or reverse it. They do not hear any new information. |
|
|
Term
| What are the two appellate courts and what trial courts appeal to them? |
|
Definition
The U.S. Court of Appeal - the U.S. District court and the U.S. Tax Court
The Federal Circuit Court of Appeals - U.S. Court of Federal Claims
Both of those appeal to the Supreme Court |
|
|
Term
| What is the only court where you can get a jury? |
|
Definition
|
|
Term
| What is the only court where the taxpayer doesn't have to pay firts? |
|
Definition
|
|
Term
| In most litigation, which party has the burden of proof? |
|
Definition
| The party initiating the case, but in most civil tax cases the internal revenue code placed the burden of proof on the taxpayer. |
|
|
Term
| Does the attorney client privilege of confidentiality apply to nonattorneys? |
|
Definition
| Yes, in a noncriminal tax proceeding before the IRS or federal court. Usually does not apply to the preparation of tax returns, or giving of accounting advice. Rules determined by state law, and federal confidentiality cannot extend beyond the protection granted by state law. |
|
|
Term
|
Definition
| The party who appeals a decision, usually to a higher court. |
|
|
Term
| What is collateral estoppel? |
|
Definition
| When an issue of fact has been determined by valid judgement, that issue cannot be litigated again by the same parties in future litigation. |
|
|
Term
|
Definition
| In fact or reality, by virtue of accomplishment or deed. |
|
|
Term
|
Definition
| In law or lawful; legitimate |
|
|
Term
|
Definition
| A statement or remark in a court opinion that is not necessary to support the decision. |
|
|
Term
|
Definition
| A decision by all the judges of a court instead of a single judge or a selected set of judges. |
|
|
Term
|
Definition
| A party does not want to fight or continue to maintain a defense; the defendant will not contend a charge made by the government; no contest. |
|
|
Term
|
Definition
| The one who initially brings a lawsuit |
|
|
Term
|
Definition
| The legal concept that bars relitigation on the same set of facts. Because of this concept, taxpayers must make sure that all of the issues they want to be litigated are included in a case. Once the case is decided, it cannot be reopened. |
|
|
Term
|
Definition
| A reversal or abandonment of a prior decision of a court. |
|
|
Term
|
Definition
| When an appellet court sends litigation back to trial court for further preceedings. |
|
|
Term
| What was the Tax Court known as before 1943? |
|
Definition
| BTA or the Board of Tax Appeals |
|
|
Term
| What is the U.S. Tax Court? |
|
Definition
| A specialized trial courth that hears only Federal tax cases. Established by the code and not the constitution, its jurisdiction is limited to cases conderning the various Internal revenue codes and revenue acts adopted before 1926. |
|
|
Term
| What are the hazards of litigation? |
|
Definition
| The chance that you might lose |
|
|
Term
| What type of judges are used in the tax court? |
|
Definition
| Tax law specialists. If taxpayer wants to argue a technical tax issues, Tax Court is usually the best place to try. |
|
|
Term
| How long does the taxpayer have to petition the court, and does he need to pay before the case is heard? |
|
Definition
90 days of the IRS's mailing of a notice of demand (Stiler says it is the statutory notice of deficiency not notice of demand). The taxpayer need not pay the disputed tax liability before the case is heard.
If after 90 days there is no jurisdiction in the Tax Court. |
|
|
Term
| What are the two types of Tax Court decisions, and what are they? |
|
Definition
1. A regular decision - generally involves new or unusual point of law.
2. Memorandum decision - The decision concerns only the application of existing law or an interpretation of facts. |
|
|
Term
|
Definition
| Means that the Tax court or other courts may reach opposite decisions, based on identical facts, for taxpayers differentiated solely by the geographical area in which they live. |
|
|
Term
| What is the U.S. Tax Court small case division? |
|
Definition
| Hears cases if the amount of disputed deficiency, including penalties, or claimed overpayment does not exceed $50,000. Needs approval of the Tax Court. The taxpayer may represent himself, that is acting pro se. These decisions cannot be used as precedents when dealing with the IRS. The decision is final and may not be appealed. |
|
|
Term
| Where do you find Tax Court Decisions? |
|
Definition
| Published by Government Printing Office (GPO) in a set of bound reporters called the Tax Court of the United States Reports. They are cited as T.C. |
|
|
Term
What is the permanent citation for the Tax Court?
Hillman, D.H.,114 T.C. 103(2000) |
|
Definition
All proper citations italicize or underline the name of the court case.
114 = volume number
T.C. = Tac Court reporter
103 = page number
(2000) = year of decision
Most of the time includes name of both parties, ignored here because it is always agains the government. |
|
|
Term
What is the citation for a Tax Court Memorandum?
Chi Wai, T.C.Memo 2006-179 |
|
Definition
T.C.Memo = Tax Court Memo decision
2006 = year of decision
179 = decision number |
|
|
Term
| What is Tax Court Rule 155? |
|
Definition
| When the tax court reaches a decision without calculating the tax. The computation is left to be determined by the IRS and the Taxpayer |
|
|
Term
| What is the scope of the Tax Court decision? |
|
Definition
| The Tax Court may examine an entire tax return. On the other hand, the District Court and Court of Federal Claims can address only the specific issue or issues that are involved in the case. |
|
|
Term
| What are the District Courts? |
|
Definition
| Hears cases involving legal issues based on the entire U.S. Code, not just the Internal Revenue Code. Judges are typically generalists. Taxpayer must pay the disputed tax amount first. Can request a jury trial, good in an emotional issue. |
|
|
Term
| Barber, Where are District Court decisions published, what is their citation? |
|
Definition
West Publishing =
Barber, Lori, 85 F.Supp.2nd 967(N.D.Ca.,2000)
RIA =
Barber, Lori, 85 AFTR2d 2000-879(N.D.Ca.)
CCH =
Barber, Lori, 2001-1 USTC Paragraph 50209(N.D.Ca.)
F.Supp = Federal Supplement Series
AFTR = American Federal Tax Reports
USTC = United States Tax Cases
Dont confuse with TC = U.S. Tax Courts |
|
|
Term
| What is the Court of Federal Claims? |
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Definition
| Taxpayer must pay first. Composed of judges who are not specalists in tax law. Does not allow jury trials. Does not have to follow Golsen rule, not bound by geographical circuit court of appeals. Best when District and Tax Court decisions are advers to the taxpayer, or when nontechnical matters lie at the heart of the case. |
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Term
| Where do you find the Court of Federal Claims decisions? |
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Definition
West before 1982 in federal reporter
After 1982 in U.S. Court of Federal Claims
CCH's USTC, and RIA's AFTR2d |
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Term
| What is the Court of Appeals? |
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Definition
| The first level of Federal appellate courts. Involved in both tax and nontax litigation. Carries precedential weight because each circut is independent of the others and must follow only the decisions of the U.S. Supreme court. |
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Term
| How is the Court of Appeals split up? |
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Definition
Into 13 courts, 11 geographical, 1 assigned to Washington D.C., and 1 for Federal Circut.
11 geographical Courts are organized into circuits, utah is in 10th, Idaho and California are in 9th. |
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Term
| What is the Supreme Court? |
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Definition
| And appellate court and the highest court in the nation. One must treat a Supreme Court decision as having full force of law. |
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Term
| What is writ of certiorari? |
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Definition
| Permission to present a case before the Supreme Court must be requested by a writ of certiorari. In the case where the certiorari is denied, the supreme court is not upholding or confirming the lower court decision, however the lower court decision does stand. |
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Term
| What is the topic order for a case brief? |
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Definition
Name
Facts
Issues that arise from facts
Discussion
Conclusion |
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