Dixon v. Commissioner: Government Misconduct in Tax Court Cases
Author: Scott L. Fenstermaker, Esq..
Source: Volume 20, Number 03, Spring 2003 , pp.209-222(14)
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Abstract:
Government misconduct, courts’ ability to address and redress it, and appropriate remedial measures are issues that have long puzzled jurists, practitioners, and commentators. The issue highlights the inherent tension between equity and fairness on one hand and efficiency and finality on the other. The Ninth Circuit recently rendered a decision addressing these issues in a case reviewing a Tax Court decision disallowing Section 1631 deductions arising out of a tax shelter arrangement. The issue before the Ninth Circuit was whether government misconduct amounted to a fraud on the court and, if so, whether the Tax Court petitioners were required to show that they were prejudiced by the fraudulent conduct before being entitled to relief.Keywords:
Affiliations:
1: The Law Offices of Scott L. Fenstermaker, PC.