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Abstract: 

Briefs filed by the IRS in Tax Court cases are particularly valuable for practitioners, because they provide insight into IRS positions on tax issues. But Rule 27 of the Tax Court Rules of Procedure makes electronic access to Tax Court briefs available only to the parties (i.e., the petitioner and the IRS). The only way a member of the public can get access to that information is to go to the Tax Court Clerk’s Office in Washington in person and request to see the hard copies of a case file. Thus, Tax Court briefs have long been a sort of secret tax weapon for Washington tax attorneys.

Keywords: Tax Court Briefs; Parks Foundation v. Commissioner; Significance Foundation v. Commissioner; Viralam v. Comm’r

Affiliations:  1: Attorney at Law.