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 …
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.
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
2. Your agreement to learn to use Bitcoin,
the world’s most popular cryptographic currency.
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:
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
You should not use the book or this website as a final authority on any matter it discusses. Should you have questions about the law or its application to your situation, the author and publisher recommend you seek the assistance of competent legal counsel.
Latest posts by Lysander (see all)
- Your Tax Dollar At Work, Political Targeting by the IRS - 9 August 2014
- More IRS Targeting - 15 February 2014
- New IRS Regulations to Silence Obama Opponents - 25 January 2014