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- Title
REFORMING FEDERAL TAX LITIGATION: AN AGENDA.
- Authors
JOHNSON, STEVE R.
- Abstract
The article discusses the proposed reformation of U.S. federal tax litigation as of October 2013, focusing on U.S. Tax Court jurisdiction, the nation's Federal Tax Lien Act, and judicial reviews of Collection Due Process (CDP) determinations. The jurisdiction of the U.S. Court of Federal Claims is addressed, along with unified partnership audit and litigation procedures under the nation's Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). U.S. federal tax procedure is also examined.
- Subjects
UNITED States; TAX reform; INCOME tax laws; ACTIONS &; defenses (Law); UNITED States. Tax Court; JURISDICTION; UNITED States. Tax Equity &; Fiscal Responsibility Act of 1982; JUDICIAL review; TAX administration &; procedure
- Publication
Florida State University Law Review, 2013, Vol 41, Issue 1, p205
- ISSN
0096-3070
- Publication type
Article