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Accounting 4813 Reasearch Guide: Tax Cases

FEDERAL TAX CASES

Five federal courts have jurisdiction over disputes between taxpayers and the Internal Revenue Service.

All tax cases are first tried in one of three lower level trial courts:

  • The U.S. Tax Court: Mission is to provide a national forum for the expeditious resolution of disputes between taxpayers and the IRS.
  • U.S. District Courts: Nation’s 94 district or trial courts resolve disputes by determining the facts and applying legal principles to decide who is right.
  • U.S. Court of Federal Claims: Purpose of the court is to allow citizens to file claims for money against the federal government.

Tax cases tried in all of these courts can later be appealed to the U.S. Courts of Appeals.

As with all federal cases, the court of last resort is the U.S. Supreme Court


You can find federal tax cases in any of the sources listed below:
  • U.S.: United States Reports: Cases Adjudged in the Supreme Court:
  • USTC: U.S. Tax Cases:
    • Reports the full official texts of all federal court decisions (U.S. District Courts, U.S. Court of Claims, U.S. Courts of Appeals, U.S. Supreme Court BUT NOT U.S. Tax Court) and those landmark state court decisions which deal with the subject of federal taxation.
    • PRINT: U.S. Tax Cases: v.35-1 (1935) to date (as bound): KF6280 .A2 C63 (Floor 4A)
  • AFTR & AFTR 2d: American Federal Tax Reports:
    • Covers cases decided under the earliest American tax laws. Decisions in the first series are from the 1880s to 1958 (Supreme Court from 1796). The second series begins in 1958.
    • RIA Checkpoint: Table of Contents > Federal Library > Federal Source Materials > Federal Tax Decisions > American Federal Tax Reports (1916 -)
  • TC: U.S. Tax Court Reports (Regular Decisions):
    • Official publication of regular decisions of the U.S. Tax Court.
    • PRINT: U.S. Tax Court Reports: : v.54 (1970) to date: KF6280 .A2 T37 (Floor 4A)
    • PRINT: Reports of the Tax Court of the United States (former title): v.1 (Oct. 22, 1942) – v.53 (1969): KF6280 .A2 T27 (Floor 4A)
    • PRINT: Reports of the United States Board of Tax Appeals (B.T.A. original title): v.1 (1924) – v.47 (Oct. 21, 1942): KF6280 .A2 T26 (Floor 4A)
    • ONLINE: United States Tax Court: Opinions Search: TC and Memorandum Opinions starting 09/25/95; TC Opinions in published format starting 01/11/10; Summary Opinions starting 01/10/01.
    • RIA Checkpoint:
      • Find Federal Cases → Find a case by citation or case name
        OR
      • Table of Contents Federal Library Federal Source Materials Federal Tax Decisions Tax Court Reported Decisions (1905-present)
  • TCM: Tax Court Memorandum Decisions:
    • Official publication of all memorandum decisions of the U.S. Tax Court.
    • PRINT: Tax Court Memorandum Decisions: v.1 (October 21, 1942) to date (as bound):
      KF6280 .A2 C6 (Floor 4A)
    • ONLINE: United States Tax Court: Opinions Search: TC and Memorandum Opinions starting 09/25/95; TC Opinions in published format starting 01/11/10; Summary Opinions starting 01/10/01.
    • RIA Checkpoint:
      • Find Federal Cases → Find a case by citation or case name
        OR
      • Table of Contents → Federal Library → Federal Source Materials → Federal Tax Decisions → Tax Court Memorandum Decisions (1928-present)
  • F.: Federal Reporter:
  • F.2d: Federal Reporter Second Series:
    • Includes appellate court decisions from 1925-1993, and federal claims cases formerly issued in the Federal Supplement.
    • PRINT: v.1(1925)-v.830(1988): Volumes available for request through OhioLINK
    • PRINT: v.831(1988)-v.999(1993) located on Floor 4A at call number KF101 .F412
  • F.3d: Federal Reporter Third Series: Includes appellate court decisions from 1993 onward.
    • PRINT: v.1 (1993)-v.281(2002) located on Floor 4A at call number KF101 .F412
  • S. Ct.: Supreme Court Reporter:

RIA CHECKPOINT

In RIA Checkpoint:

Under "My Quick Links," click on Find Federal Cases:

Screenshot of RIA Checkpoint Opening Screen

 

Find a Case by Citation:

Screenshot of RIA Find a Case by Citation Page

 

OR dropdown the Search tab:

Screenshot of Dropping Down the RIA Search Tab

 

Find a case using Keyword Search:

Screenshot of RIA Keyword Search Page

 

Find a case using Date Range Search:

Screenshot of RIA Search Federal Cases by Date Page