In Uncategorized on 12/21/2015 at 23:34

It’s called Protecting Americans from Tax Hikes Act of 2015, effective 12/18/15. I call it the Revenue Act of 2015. Effectively there is no Internal Revenue Code.

Its 233 pages do contain some interesting points.

As for where Tax Court gets its rules of evidence, now it’s from the FRE. So says Section 425. See my blogpost “Paraphrasing Mark Twain,” 12/12/12.

Section 431. Tax Court is authorized to provide a complaint mechanism for those claiming judges and STJs done them wrong, and applies to all proceedings commenced 180 days after enactment. Watch all the protesters line up.

Section 432 provides for an annual Tax Court judicial conference, with reasonable fees for attendees. Maybe somebody in Congress reads this blog.

And Section 441 is the famous declaration of independence for Tax Court. So Tax Court is independent of the Executive Branch. It is also not an Article III court. And a legislative court is an oxymoron. So what is poor old little orphan Tax Court?

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