Uniformity And Jurisdiction In U.S. Federal Court Tax Decisions
Uniformity and jurisdiction in the tax decisions of the United States federal courts. is the ongoing debate spanning many decades about achievement of uniformity and decisionmaking by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with federal tax jurisdiction.
As a general matter, suits involving most federal laws are tried in one of the courts of regional-based federal courts of general jurisdiction - first in the 94 United States district courts, which are trial courts, with appeals made to the 14 United States courts of appeals ("circuit courts"), which are the intermediate appellate courts. Circuit court decisions are binding on the district courts within their jurisdiction, imposing some degree of uniformity. When an appeal from a decision of a court of appeals is taken to the federal high court, the Supreme Court of the United States, further uniformity is imposed, because the Supreme Court's decisions are binding on all lower federal courts.
If there are no applicable appellate decisions by the United States Supreme Court or by the court of appeals in the relevant district court jurisdiction, however, there may be a diversity of outcomes at the district court level. Similarly, there can be varying interpretations of law among the courts of appeals. Even if one or more of the decisions are appealed to the Supreme Court, a final interpretation resolving divergent viewpoints from the lower courts may not be rendered; the Supreme Court has discretionary jurisdiction, meaning it can choose which cases it wishes to hear.
Professor Steve R. Johnson, in part quoting Professor David F. Shores, characterizes the diversity as follows: "'It is difficult to imagine an adjudication system less conducive to uniform decisionmaking than the current fragmented system of federal tax trials and appeals."
Read more about Uniformity And Jurisdiction In U.S. Federal Court Tax Decisions: Federal Court Jurisdiction For Tax Issues, Diversity in Appellate Tax Jurisdiction, Addressing Uniformity and Diversity in Tax Law Decisions, A National Court of Tax Appeals, The Debate On Uniformity and Deference in Tax Decisions, The Current Status of The Debate
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