The
Tax Court has the jurisdiction to hear appeals under various statutes, but for most Canadians, it is the
Tax Court's power to hear appeals under the Income Tax Act, the GST portions of the Excise Tax Act, the Employment Insurance Act and the Canada Pension Plan that is important.
Upon reviewing the
tax court's decision, the Supreme Court of Minnesota stated that, while generally deferential to the
tax court's property value determinations, it will overturn the
tax court's valuation if it is clearly erroneous.
Lisle, Ballard, and Kanter suspected that the report filed as the
Tax Court's opinion was not Judge Couvillion's original report and filed motions to have access to his original report, which the
Tax Court denied.
Memo 2005-102-The
Tax Court found an implied agreement in the Korby case between the deceased husband and his four sons that income from assets transferred to a family partnership would be used as needed by the parents.
The
Tax Court's decision in Alumax was based upon a rejection of the taxpayers' regal contentions, followed by a point-by-point analysis of each of the various rights given to the stockholders.
"Where the taxpayers are not paying [this levy] they can go to
Tax Court, and we think
Tax Court will not change its mind and continue to rule as they did in Thwaites," Miller asserted.
The
Tax Court held that in a collection due process case where one or more supplemental notices of determination are issued, it should review the positions taken by the IRS only in the last supplemental notice of determination, not each notice of determination separately.
The IRS did not raise one important issue: Subsection (e) says that the
Tax Court can review only cases in which the taxpayer requests relief under subsections (b) and (c).
In September 1995, the National Office issued final procedures for Appeals mediations, stating that the test period would begin on October 30, [1995..sup.4] In mid-October, the Chief Counsel's procedures accepting mediation in docketed
Tax Court cases became [public..sup.5] At this point, only the Justice Department's Tax Division refuses to agree to mediation in refund or other tax cases.
Decision: The
Tax Court ruled for the taxpayer, noting that Regs.
The
tax courts are required to follow these regulations unless the taxpayer is able to demonstrate that they are unreasonable or clearly inconsistent with the law.
The
tax court would be composed of five judges--who would serve staggered 12-year terms--appointed by the governor.