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What court did the tax case go to?

Prior to October 1, 1982, some tax cases were heard in a court called the U.S. Court of Claims. Decisions of the Court of Claims could be appealed only to the U.S. Supreme Court. Under the "Federal Courts Improvement Act of 1982," however, the U.S. Court of Claims was merged with the Court of Customs and Patent Appeals and is now called the U.S. Court of Appeals for the Federal Circuit. At the same time a new trial court called the U.S. Claims Court was established. As in a district court, a taxpayer must first pay the disputed amount before bringing suit before this court, except for IRC 7428 declaratory judgment cases. The Claims Court has nationwide jurisdiction and sits in Washington, D.C.

How many judges are there in the US tax court?

The United States Tax Court consists of nineteen judges, each appointed by the President for a fifteen-year term. Although the principal office of the Tax Court is located in Washington, D.C., the court conducts hearings in most large cities in the United States, usually with only a single judge present. After hearing a case, the assigned judge submits the findings of fact and an opinion, in writing, to the Chief Judge who then decides whether the case should be reviewed by the full court. If sufficient facts are stipulated, the assigned judge may render an opinion without a formal trial. Juries are not used in the Tax Court.

What is the IRM in the Internal Revenue Manual?

The IRM is designed to serve as the single official compilation of policies, procedures, instructions and guidelines relating to the organization, functions, administration, and operations of the Service and is divided into parts based upon Service function. Part VII deals exclusively with employee plans and exempt organizations. The following Chapter headings are indicative of the material contained in Part VII.

What is a G.C.M.?

General Counsel Memorandums (G.C.M.s) are internal documents written by the Service's Office of Chief Counsel in connection with the review of proposed private letter rulings, proposed technical advice memorandums to field offices , proposed revenue rulings , and other legal questions posed within the Service . The G.C.M. sets forth the legal issues considered and the conclusions reached along with a summary of the pertinent facts in the particular case and, usually, a detailed legal analysis. Like private letter rulings, "sanitized" G.C.M.s are released to the general public after the lapse of specified time periods. While the discussion and analyses of the legal issues contained in a G.C.M. may be utilized, the G.C.M. itself may not be cited as authority by the Service or taxpayers.

What is Revenue Procedures?

Revenue procedures (or "Rev. Procs.") announce administrative practices and procedures followed by the Service and are also published weekly in the I.R.B. Those of general applicability are added to the Service's Statement of Procedural Rules and published in Part 601 of the Code of Federal Regulations.

What is the purpose of IRC 7805?

IRC 7805 gives the Secretary of the Treasury or his delegate a general power to prescribe necessary rules and regulations to administer the tax laws as passed by Congress. While not having the force and effect of law, regulations are the Treasury Department's official interpretation of how a particular section of the Code is to be applied and, in effect, constitute an administrative extension of the law-making process. Regulations are accorded great weight by the courts and, generally, will be upheld unless they are found to be clearly contrary to Congressional intent. Normally, the longer a regulation remains on the books without successful challenge, the greater weight the courts will accord it. Likewise, the fact that the legislature ignores a regulation of long-standing may be construed as tacit approval. Courts are not necessarily bound by these traditions or conventions, however. Service employees, of course, are always bound by valid regulations.

What is the Internal Revenue Code?

The Internal Revenue Code is the statutory foundation of all federal tax authority, except for occasional uncodified provisions and certain international issues covered in tax treaties with foreign countries. Prior to 1939, each individual revenue act passed by Congress amounted to a complete reenactment of the entire tax law. In 1939, however, all federal tax law was consolidated into Title 26 of the United States Code as the Internal Revenue Code of 1939, and subsequent revenue acts were used to amend the 1939 Code. By 1954, the growth of federal taxation led Congress to completely revise the 1939 Code. The Internal Revenue Code of 1954 was that revision. Despite frequent amendments, the designation "1954" remained fixed with the Code until the Tax Reform Act of 1986 replaced it with "1986."