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2004•SSRN Electronic JournalOpen access

You Better Shop Around: The Status and Authority of Special Trial Judges in Federal Tax Cases

Kathleen Pakenham

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Abstract

As attorneys become more specialized, so too does the judiciary. In every forum for resolution of tax disputes, practitioners are likely to encounter specialized judicial officers. This article compares the status and authority of magistrate judges, Tax Court special trial judges, and Court of Federal Claims judges and analyzes their effect in tax cases.

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What this paper is about

As attorneys become more specialized, so too does the judiciary. In every forum for resolution of tax disputes, practitioners are likely to encounter specialized judicial officers. This article compares the status and authority of magistrate judges, Tax Court special trial judges, and Court of Federal Claims judges and analyzes their effect in tax cases.

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Available abstract

As attorneys become more specialized, so too does the judiciary. In every forum for resolution of tax disputes, practitioners are likely to encounter specialized judicial officers. This article compares the status and authority of magistrate judges, Tax Court special trial judges, and Court of Federal Claims judges and analyzes their effect in tax cases.

Key concepts: Magistrate, Law, Political science, Tax court, Trial court, Federal court, Business, Supreme court

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