Question: Must the taxpayer pay the disputed tax deficiency to the
Must the taxpayer pay the disputed tax deficiency to the government before his or her case will be heard in a district court? In the U. S. Court of Federal Claims? In the U. S. Tax Court?
Answer to relevant QuestionsWhich of the trial courts is most appropriate for a taxpayer who wishes to limit the judicial review of the relevant year’s tax return to the specific issue(s) involved in the case? Name the three court case reporters that publish U. S. Court of Federal Claims decisions. Illustrate the elements of a citation that might be found in each reporter. Explain what each part of the citation means. How does one petition the Supreme Court to hear one’s tax case? What is a case headnote? How might it be useful to the tax researcher? Find the court decision located at 126 T. C. 47. a. Which court heard the case? b. Who was the judge(s)? c. In what year was the case decided? d. What was the issue(s) involved?
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