Court Decisions
Because the IRS feels it can disagree with a court’s decision on a federal tax issue, and issue a non-aqcuiescense to indicate it intends to continue to litigate, there is some discussion about whether court decisions dealing with tax issues are truly primary authority, rather than interpretive.
U.S. Tax Court, formerly, the Bureau of Tax Appeals, or BTA.
The Tax Court of the United States (TC) is a single, trial court whose judges are appointed by the President to 15-year terms. Candidates are vetted by the Senate Finance Committee, not the Judiciary. The Tax Court operates under the authority of 26 USC 7441. Its 19 judges travel to about 60 cities during the year, and consist of judges, senior judges, and special trial judges. The taxpayer must receive a 90-day letter and then sue in Tax Court to resolve the dispute. There is no jury. Appeals are to the Circuit Court of Appeal for the Circuit in which the taxpayer resides, unless the IRS and taxpayer stipulate to another.
Opinions include regular opinions and memorandum opinions, each having the same weight in precedent.
Regular decisions of the Tax Court are officially published in the United States Tax Court Reports, KF6324.AS.A22, in print, and appear in the appropriate databases in the big services.
Regular and memorandum decisions of the Tax Court appear in the Tax Court Reporter (CCH) KF6324.AS.C6 and RIA's Tax Court Reporter and Memorandum Decisions KF6324.A6.T39.
Other federal courts that deal with tax matters include district courts, which can hear matters involving a federal question (F. Supp.);
the United States Claims Court, which can hear any monetary claim against the United States (Ct. Cl.),
circuit courts of appeal (F., F.2d, F.3d), and
the Supreme Court of the United States, which is not final because it is infallible, but infallible only because [we] are final. –Robert Jackson, J. Brown v. Allen, 344 US 443, at 533 (1953)