Title: Choice of Forum in Federal Civil Tax Litigation
Abstract: Four different trial courts hear federal civil tax cases: the Tax Court, district courts, the Court of Federal Claims, and bankruptcy courts. This article covers the jurisdictional distinctions between the four courts, and discusses factors that bear on the choice-of-forum analysis.
Publication Year: 2010
Publication Date: 2010-06-30
Language: en
Type: article
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Cited By Count: 5
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