Locate and Cite Tax Court Cases

Tax Court citations use the same general format as other U.S. courts: Case name, volume number of the reporter, name of the reporter, and the page on which the case begins. Sometimes the year of the decision or the name of the court is added in parentheses at the end.

Reporters are books of collected court decisions published by the federal government’s Government Printing Office (GPO), or by private publishing companies. Reporters provide the full text of court decisions but not the pleadings.

The two most often cited private publishers are the Research Institute of America (RIA, formerly Prentice-Hall) and Commerce Clearing House (CCH).

The Government Printing Office (GPO) publishes “regular decisions” of the U.S. Tax Court in a reporter called Reports of the United States Tax Court. You cite that reporter as “T.C.”

The old Board of Tax Appeals, which predated the Tax Court, had its own reporter, called the United States Board of Tax Appeals, and was cited as “BTA.”

The RIA and CCH also publish regular Tax Court decisions in separate reporters called Tax Court Reporter. Common practice is to cite only T.C. decisions, as it is the official GPO reporter, but custom varies. Some researchers cite all three reporters.

Here’s an example of a citation to …

Buy Now!


The words you see above IN BLUE are active hyperlinks in the E-Book version of “ON YOUR OWN IN TAX COURT.” The E-Book edition contains extensive links to statutes, regulations, case law, and other useful authorities and resources. There is also an Appendix of actual court documents submitted by both sides. The purchase of the book includes a free half hour consultation with the author about your case.


Get your FREE copy today.
Instant download.
Fully linked to case law, statutes, and rules.

To get your free e-book we ask only the following:

1. A valid e-mail address
AND
2. Your agreement to learn to use Bitcoin,
the world’s most popular cryptographic currency.

Bitcoin

Buy Now!

No proof of promise is required. No contract. We are offering On Your Own in Tax Court on the HONOR SYSTEM. You are simply agreeing to learn to use Bitcoin. We trust you will. We don’t care when you learn it. Once you do, we suggest, BUT DO NOT REQUIRE, a donation of ONE BITCOIN to this address:

1ByowjyBs9URQnU9GS18W9hCn6T7G3kjWK

We will never sell, rent, or lend your email address to anyone, but we may send occasional Tax Court related news to you. You can opt out of our newsletters at any time.

If you need any help, please contact us at Lysander@taxcourthelp.net


email

Lysander

Lysander Venible is the author of "On Your Own in Tax Court," a book about how to save your shirt in U.S. tax court. He has been engaged with the Service for over 10 years both administratively and in tax court.

Having been privy to dozens of cases as both a petitioner and a consultant, Lysander has written, read, and edited thousands of pleadings, court decisions, and legal documents.

If you have questions, topics or a situation you'd like Lysander to address on a future podcast or webinar, or you would like to talk to him about consulting, please comment below or click the "Contact" tab above.

Please note: While Lysander might be able to help you save yourself from common and fatal mistakes in your dealings with the IRS, he is NOT a lawyer. Please see the disclaimer under the "About" tab in the menu bar.

Latest posts by Lysander (see all)

Leave a Reply

  

  

  

You can use these HTML tags

<a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>