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Taxation in the United States

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The United States Tax Court is a federal trial court of record established under Article I of the U.S. Constitution which specializes in adjudicating disputes over federal income tax, generally prior to the time at which the formal tax assessments are made by the Internal Revenue Service. Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation Article I, Section 8, Clause 1 of the United States Constitution, is known as the Taxing and Spending Clause. The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire The Tax forms in the United States are used by taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service (IRS The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law This is a table of the total Federal tax revenue by state collected by the U The The Federal Insurance Contributions Act (FICA tax ( is a United States payroll (or employment Tax imposed by the federal government on both employees Alternative Minimum Tax ( AMT) is part of the Federal Income tax system of the United States. The estate tax in the United States is a Tax imposed on the transfer of the "taxable estate " of a deceased person whether such property is transferred Excise tax, sometimes called an excise duty, is a type of Tax. A gift tax is a Tax imposed on the gratuitous transfer of ownership of property Corporate tax in the United States is imposed both by the federal government and by most state governments In the United States individuals and corporations pay Income tax on the net total of all their capital gains just as they do on other sorts of income Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation State income tax is an Income tax in the United States that is levied by each individual state. State tax levels indicate both the tax burden and the services a state can afford to provide residents Sales taxes in the United States are a Tax added onto the price of goods or services that are purchased in the United States. A use tax is a type of Excise tax levied in the United States. Property tax, or millage tax, is an Ad valorem tax that an owner pays on the value of the property being taxed Tax reform is the process of changing the way Taxes are collected or managed by the Government. The Competitive Tax Plan is an approach to Taxation, suggested in the United States, that would impose a 10&ndash15% Value added tax (VAT and reduce personal The Efficient Taxation of Income is an approach to Taxation that would apply different Tax rates for property-type income and earned income from work The Real Property Use Tax (RPUT is a tax system with assessment based on the size level of development and time-in-use of real property and designed for general revenue acquisition The Taxpayer Choice Act (/ is a bill in the United States Congress which if enacted would amend the Internal Revenue Code to eliminate the The USA Tax Act ( short for "Unlimited Savings Allowance" was a bill in the United States Congress for changing tax laws to replace the Value added tax ( VAT) or goods and services tax ( GST) is a consumption Tax levied on value added. The FairTax is a proposed change to the federal tax laws of the United States that would replace all federal income taxes with a single national retail A flat tax (short for flat rate tax is a Tax system with a constant tax rate The A America Freedom to Fascism (also America From Freedom to Fascism or (per the title card America Freedom to Fascism Volume One The Law That Never Was The Fraud of the 16th Amendment and Personal Income Tax is a 1985 book by William J Cheek v United States, 498 US 192 ( 1991) was a case in which the United States Supreme Court held that a tax protester's belief Richard Michael Simkanin is a tax protester serving a prison sentence after having been convicted on twenty-nine counts of United States federal tax crimes Robert Barnwell Clarkson is a tax protester in South Carolina. Vivien Kellems, (born in Des Moines, Iowa, June 7 1896 died 1975 was a Connecticut industrialist who fought the U Wayne C Bentson is a businessman and tax protester from Payson Arizona. Wesley Trent Snipes (born July 31, 1962) is an American Actor, Film producer, and Martial artist. Personal income taxes See also Income tax in Australia Only the federal government imposes income taxes on individuals and this is the most significant source of Taxation in the British Virgin Islands is relatively simple by comparative standards photocopies of all of the tax laws of the British Virgin Islands would together amount to about 200 The level of Taxation in Canada is average among Organisation for Economic Co-operation and Development (OECD countries Taxes provide the most important revenue source for the Government of the People's Republic of China. See Government of Colombia for a wider perspective of Colombian government See Government of France for a wider perspective of French government Taxes in Germany —being a Federal Republic —are levied by the federation ( Bund) the States ( Länder) as well as the HK Inland Revenue Ordinance Cap112 is one of Hong Kong's Ordinances Taxes in India are levied by the Central Government and the State Governments This article ls with Taxation in Indonesia or pajak. Definitions "Pajak" in Indonesian for Tax and taxes whereas " Perpajakan The system of Taxation in Ireland is broadly similar to the system of Taxation in the United Kingdom. The Netherlands has a rich history dealing with taxation predating the Romanic period. Taxation in New Zealand is collected at a national level by the Inland Revenue Department (IRD on behalf of the Government of New Zealand. The Income tax in Peru is collected by the Superintendencia Nacional de Administración Tributaria, best known as SUNAT. The Russian Tax Code is the primary tax law for the Russian Federation. Individual income tax in Singapore forms part of two main sources of Income tax, the other being Corporate taxes on companies In Tanzania the Income Tax Act 2004 came into effect in July 2004 Taxation in the United Kingdom may involve payments to a minimum of two different levels of government The central government ( Her Majesty's Revenue and Customs) Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation Value added tax ( VAT) or goods and services tax ( GST) is a consumption Tax levied on value added. Comparison of Tax Rates around the world is a difficult and somewhat subjective enterprise This table lists countries by total 2005 Tax revenues (federal state and local as a percentage of GDP (Gross Domestic Product A trial court or court of first instance is the Court in which most civil or criminal cases begin Article One of the United States Constitution describes the powers of the legislative branch of the United States government, known as Congress The Constitution of the United States of America is the supreme Law of the United States. The [1] Though taxpayers may choose to litigate tax matters in a variety of legal settings, the Tax Court is the only forum in which taxpayers outside of bankruptcy may do so without having first paid the disputed tax in full. In law a lawsuit is a civil action brought before a Court in which the party commencing the action the Plaintiff, seeks a legal or equitable remedy The United States Constitution (Article 1 Section 8 Clause 4 authorizes Congress to enact "uniform Laws on the subject of Bankruptcies throughout Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" of Flora v. The United States district courts are the general Trial courts of the United States federal court system. The United States Court of Federal Claims ( COFC) is a United States federal court that hears monetary claims against the U In law a lawsuit is a civil action brought before a Court in which the party commencing the action the Plaintiff, seeks a legal or equitable remedy United States). [2] Tax Court judges are appointed for a term of 15 years, not for life. [3]

Contents

History

The first incarnation of the Tax Court was the "U. S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924 (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation. The United States Revenue Act of 1924 ( (June 2 1924 also known as the Mellon tax bill cut federal Tax rates and established the U The board was not recognized as a separate and independent court. Those serving on the Board were simply designated as Members, operating under the direction of a Chairman.

The Board was initially within the Bureau of Internal Revenue, the branch of the United States Treasury Department which would later be renamed the Internal Revenue Service. The United States Department of the Treasury is a Cabinet department and the Treasury of the United States government. The Board of Tax Appeals remained within that department until 1942, when Congress passed the Revenue Act of 1942, establishing the court as an independent agency and renaming it the "Tax Court of the United States". Year 1942 ( MCMXLII) was a Common year starting on Thursday (the link will display the full 1942 calendar of the Gregorian calendar. The United States Revenue Act of 1942 increased individual income tax rates increased corporate tax rates (top rate rose from 31 % to 40 % and reduced the personal exemption With this change, the Members became Judges and the Chairman became the Presiding Judge. The Tax Court was again renamed to its current formal designation in the Tax Reform Act of 1969. The United States Tax Reform Act of 1969 established individual and corporate minimum taxes established a new tax schedule for single taxpayers and lowered the maximum rate [4]

Jurisdiction of the Tax Court

The Tax Court provides a judicial forum in which affected persons can dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. The Commissioner of Internal Revenue (or IRS Commissioner) is the head of the Internal Revenue Service (IRS a bureau within the United States Department of The jurisdiction of the Tax Court includes, but is not limited to the authority to hear:

  1. tax disputes concerning notices of deficiency
  2. notices of transferee liability
  3. certain types of declaratory judgment
  4. readjustment and adjustment of partnership items
  5. review of the failure to abate interest
  6. administrative costs
  7. worker classification
  8. relief from joint and several liability on a joint return
  9. review of certain collection actions

The Supreme Court of the United States unanimously ruled in Dobson v. In Law, jurisdiction (from the Latin ius iuris meaning "law" and dicere meaning "to speak" is the practical Authority A declaratory judgment is a Judgment of a Court in a Civil case which declares the rights duties or obligations of each party in a Dispute. For partnership in cricket terminology see List of cricket terms A partnership is a type of Business entity in which partners Where two or more persons are liable in respect of the same liability in most Common law legal systems they may either be jointly liable or The Supreme Court of the United States is the highest judicial body in the United States and leads the federal judiciary. Commissioner of Internal Revenue[5] that decisions of the Tax Court were subject to very limited review by the U. S. Courts of Appeals. Congress amended the Internal Revenue Code to over-ride the Court's opinion in Dobson, now codified in Internal Revenue Code section 7482, providing that decisions of the Tax Court may be reviewed by the applicable geographical United States Court of Appeals[6] but not the Court of Appeals for the Federal Circuit. The United States courts of appeals (or circuit courts) are the intermediate appellate courts (See Article I and Article III tribunals). In the United States, a federal tribunal may be either a court or another adjudicative body and can be classified as either an Article I tribunal or an Article III tribunal

"Small Tax Cases" are conducted under Internal Revenue Code section 7463, and generally involve only amounts in controversy of $50,000 or less for any one tax year. [7] The "Small Tax Case" procedure is available "at the option of the taxpayer. "[8] These cases are neither appealable nor precedential. [9]

At times there have been movements by Congress and the Tax Bar to create a single national Court of Appeals for tax cases (or make Tax Court decisions appealable to a single existing Court of Appeals), to maintain uniformity in the application of the nation's tax laws (the very reason underlying the creation of the Tax Court and the grant of national jurisdiction to the Tax Court), but efforts to avoid "hometown results" or inconsistent results due to a lack of expertise, have failed.

An important reason for the movements to create a single national Court of Appeals for tax cases is that the United States Tax Court does not have exclusive jurisdiction over tax cases. In addition to the Tax Court, federal tax matters can be heard and decided in three other categories of courts: U. S. District Courts, the Court of Federal Claims, and the Bankruptcy Court. [10] In the first two instances, the taxpayer bringing the claim must have first paid the deficiency determined by the IRS. [11] For the Bankruptcy Court, the tax matter must of course, arise as an issue in a bankruptcy proceeding. [12] Bankruptcy Court appeals are initially to the U. S. District Court. [13] Appeals beyond the U. S. District Courts and the Court of Federal Claims follow the same path as those from the U. S. Tax Court as described above. [14]

With this number of courts involved in making legal determinations on federal tax matters and 11 United States Courts of Appeals exercising appellate jurisdiction, some observers express concern that the tax laws can be interpreted differently for like cases. Thus, the movement on the part of some for a U. S. Court of Federal Tax Appeals, though the merits of this are a matter of much discussion. [15]

Judges

Further information: List of Judges of the United States Tax Court

The Tax Court is composed of 19 members appointed by the President and confirmed by the Senate. The United States Tax Court is composed of 19 members appointed by the President and confirmed by the Senate. The President of the United States is the Head of state and Head of government of the United States and is the highest political official in United States by The United States Senate is the Upper house of the bicameral United States Congress, the Lower house being the House of Representatives [16] Reappointment, when requested by a Tax Court judge (I. R. C. 7447(b)(3)) is generally pro forma regardless of the political party of the appointing President and the political party of the re-appointing (sitting) President.

President George W. Bush was heavily criticized by the U. George Walker Bush ( born July 6 1946 is the forty-third and current President of the United States. S. Congress, the Tax Bar, and others when he indicated that he likely would not, or might not, re-appoint Tax Court judges whose terms were expiring (even though the first Judge whose re-appointment President Bush called into question was appointed by President Ronald Reagan). President Bill Clinton also was criticized for not acting timely to re-appoint Tax Court judges, having allowed one sitting Chief Judge's term to expire, thus requiring the Tax Court to elect a new Chief Judge. William Jefferson "Bill" Clinton (born William Jefferson Blythe III, August 19 1946 served as the forty-second President of the United States Additionally, several Tax Court Judges had to wait more than a year (sometimes more than two years) to be reappointed during the Clinton presidency.

Trial sessions are conducted and other work of the Court is performed by its judges, by senior judges serving on recall, and by special trial judges. All of the judges have expertise in the tax laws, and are tasked to "apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more". Although the "principal office" of the Court is located in the District of Columbia, Tax Court judges may sit "at any place within the United States". Washington DC ( formally the District of Columbia and commonly referred to as Washington, the District, or simply D [17] The judges travel nationwide to conduct trials in various designated cities. The work of the Tax Court has occasionally been interrupted by events. In 2001, a trial session in New York City was canceled due to the September 11th terrorist attacks. The City of New York In 2005, stops in Miami and New Orleans were canceled due to the effects of hurricanes which had struck shortly before their scheduled visit to each city. New Orleans (nʲuːˈɔrliənz nʲuːˈɔrlənz French: La Nouvelle-Orléans) is a major United States port city and the largest city in Louisiana

Representation of parties

The United States government is represented in the Tax Court by the Chief Counsel of the Internal Revenue Service (IRS) or his delegate. [18] The Tax Court permits persons who are not Attorneys at Law to be admitted to practice (to represent taxpayers) by applying for admission and passing an examination administered by the Court. An attorney at law (or attorney-at-law) in the United States is a practitioner in a court of law who is legally qualified to prosecute Attorneys who provide evidence of membership and good standing in state bar or the D. C. bar can be admitted to the bar of the Court without sitting for the Tax Court examination. Tax Court practice is highly specialized and most practitioners are licensed attorneys who specialize in tax controversies.

Genesis of a Tax Court dispute

Seal of the United States Tax Court.
Seal of the United States Tax Court. A seal can mean a wax seal bearing an impressed figure or an embossed figure in paper with the purpose of authenticating a document but the term can also mean any device for

Many Tax Court cases involve disputes over Federal income tax and penalties, often after an examination by the Internal Revenue Service of a taxpayer's return. After issuance of a series of preliminary written notices and a lack of agreement between the taxpayer and the IRS, the IRS formally "determines" the amount of the "deficiency" and issues a formal notice called a "statutory notice of deficiency," or "ninety day letter". [19] In this context, the term "deficiency" is a legal term of art, and is not necessarily equal to the amount of unpaid tax (although it usually is). The deficiency is generally the excess of the amount the IRS contends is the correct tax over the amount the taxpayer showed on the return -- in both cases, without regard to how much has actually been paid. [20]

Upon issuance of the statutory notice of deficiency (after IRS determination of the tax amount, but before the formal IRS assessment of the tax), the taxpayer generally has 90 days to file a Tax Court petition for "redetermination of the deficiency". [21] If no petition is timely filed, the IRS may then statutorily "assess" the tax. To "assess" the tax in this sense means to administratively and formally record the tax on the books of the United States Department of the Treasury. The United States Department of the Treasury is a Cabinet department and the Treasury of the United States government. [22] This formal statutory assessment is a critical act, as the statutory tax lien that later arises is effective retroactively to the date of the assessment, and encumbers all property and rights to property of the taxpayer. [23]

Life cycle of a Tax Court case

Because of the negative legal consequences ensuing with respect to a statutory assessment (especially the tax lien and the Flora requirement that the taxpayer otherwise pay the full disputed amount and sue for refund), a taxpayer is often well advised to timely file a Tax Court petition. A tax lien is a Lien imposed on property by law to secure payment of taxes The rule in the Tax Court is that the taxpayer sues the "Commissioner of Internal Revenue," with the taxpayer as "petitioner" and the Commissioner as "respondent. " This rule is an example of an exception to the general rule that the proper party defendant in a U. A defendant or defender ( Δ in Legal shorthand) is any party who is required to answer the Complaint of a Plaintiff S. tax case filed by a taxpayer against the government is "United States of America. " In the Tax Court, the Commissioner is not named personally. The "Secretary of the Treasury", the "Department of the Treasury" and the "Internal Revenue Service" are not proper parties. The United States Secretary of the Treasury is the head of the United States Department of the Treasury, concerned with finance and monetary matters, and until The United States Department of the Treasury is a Cabinet department and the Treasury of the United States government. The

The petition must be timely filed within the allowable time. The Court cannot extend the time for filing which is set by statute. A $60 filing fee must be paid when the petition is filed. Once the petition is filed, payment of the underlying tax ordinarily is postponed until the case has been decided. In certain tax disputes involving $50,000 or less, taxpayers may elect to have the case conducted under the Court's simplified small tax case procedure. [24] Trials in small tax cases generally are less formal and result in a speedier disposition. However, decisions entered pursuant to small tax case procedures are not appealable are not precedential.

Cases are calendared for trial as soon as practicable (on a first in/first out basis) after the case becomes at issue. When a case is calendared, the parties are notified by the Court of the date, time, and place of trial. Trials are conducted before one judge, without a jury, and taxpayers are permitted to represent themselves if they desire. However, the vast majority of cases are settled by mutual agreement without the necessity of a trial. However, if a trial is conducted, in due course a report is ordinarily issued by the presiding judge setting forth findings of fact and an opinion. The case is then closed in accordance with the judge's opinion by entry of a decision.

Notes

  1. ^ See 26 U.S.C. § 7441. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  2. ^ 357 U.S. 63 (1958), aff'd on reh'g, 362 U.S. 145 (1960). Case citation is the system used in many countries to identify the decisions in past Court cases either in special series of books called reporters Year 1958 ( MCMLVIII) was a Common year starting on Wednesday (link will display full calendar of the Gregorian calendar. Case citation is the system used in many countries to identify the decisions in past Court cases either in special series of books called reporters Year 1960 ( MCMLX) was a Leap year starting on Friday (link will display full calendar of the Gregorian calendar.
  3. ^ See 26 U.S.C. § 7443(e). The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  4. ^ Federal Specialty Courts
  5. ^ Dobson v. Commissioner of Internal Revenue, 320 U.S. 489 (1943). Case citation is the system used in many countries to identify the decisions in past Court cases either in special series of books called reporters
  6. ^ See 26 U.S.C. § 7482(a)(1). The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  7. ^ See 26 U.S.C. § 7463(a). The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  8. ^ Id.
  9. ^ See 26 U.S.C. § 7463(b), which states: "A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law "
  10. ^ See 26 U.S.C. § 7422(a),(e) with regard to the first two courts; 11 U.S.C. § 105(a),(e) with regard to the latter. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law Title 11 of the United States Code outlines the role of Bankruptcy in the United States Code.
  11. ^ See 26 U.S.C. § 7422(a). The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  12. ^ See Steve R. Johnson, "The Phoenix and the Perils of the Second Best: Why Heightened Appellate Deference to Tax Court Decisions is Undesirable," 77 Oregon Law Review, 235, 239-242 (Spring 1998) for a review of federal court jurisdiction including, especially, as to the Bankruptcy Court.
  13. ^ Id.
  14. ^ Id.
  15. ^ See Johnson, op. cit. ; David F. Shores, "Deferential Review of Tax Court Decisions: Dobson Revisited," 49 Tax Lawyer, 629 (Spring 1996); David F. Shores, "Rethinking Deferential Review of Tax Court Decisions," 53 Tax Lawyer 35 (Fall 1999); and Andre Smith, "Deferential Reviews of Tax Court Decisions of Law: Promoting Expertise, Uniformity, and Impartiality," 58 Tax Lawyer 361, for a useful exchange on different views of the matter.
  16. ^ See generally 26 U.S.C. § 7443(a) and (b). The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  17. ^ See 26 U.S.C. § 7445. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  18. ^ 26 U.S.C. § 7452. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law Although, as explained below, the "Commissioner of Internal Revenue" is the proper party to be sued in Tax Court, the statute actually states that the "Secretary" is represented by the IRS Chief Counsel (or delegate). However, the term "Secretary" is defined in 26 U.S.C. § 7701(a)(11)(B) as the "Secretary of the Treasury or his delegate. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law " Further, the term "or his delegate" is defined (in this context) at 26 U.S.C. § 7701(a)(12)(A)(i) as "any officer, employee or agency of the Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority [ . The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law . . . ]"
  19. ^ See generally 26 U.S.C. § 6212. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  20. ^ See generally 26 U.S.C. § 6211
  21. ^ See generally 26 U.S.C. § 6213. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  22. ^ 26 U.S.C. § 6201 through 26 U.S.C. § 6203. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  23. ^ See 26 U.S.C. § 6321 and 26 U.S.C. § 6322. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  24. ^ See 26 U.S.C. § 7463. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law

References

Some information on this page is from the web site of the U. S. Tax Court, which, as a publication of the United States government, is in the public domain. The public domain is a range of abstract materials &ndash commonly referred to as Intellectual property &ndash which are not owned or controlled by anyone

External links

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