TAX 9863: Federal Tax Research Resources - Prof. Handler, Fall 2020

Describes the courts involved in income tax litigation and where to find the opinions issued by these courts

Court Hierarchy for Income Tax Litigation

Income tax litigation begins one of three courts, as shown below.

  • The U.S. Tax Court is where proceedings begin if the taxpayer has not paid the tax.  There is no right to a jury trial in this court. Judges have a tax expertise.



Types of Court Decisions

Databases to Find Court Decisions