Bloomberg Law, Eleventh Circuit Eyes Tax Court History Amid Constitutional Test:

The Eleventh Circuit appeared ready to side with the government in a case challenging the legitimacy of the judges of the US Tax Court, but not without considering the court’s place in the government.

A US Court of Appeals for the Eleventh Circuit panel prodded counsel for taxpayer Fannie Wright on her argument about the constitutional authority of the Tax Court’s judges, and whether provisions allowing the president to remove them violate the Constitution. Wright, who had petitioned the Tax Court to contest penalties without success, argued Internal Revenue Code Section 7443, which addresses how the Court’s 19 judges are appointed, is flawed.

Either the Tax Court is a part of the executive branch, in which case the president should have more authority over the court than the statue provides; or the tax code section violates the separation of powers by allowing a member of the executive branch to remove a member of the judicial branch, Joseph A. DiRuzzo III of Margulis Gelfand DiRuzzo & Lambson LLC argued for Wright.

• Bloomberg Law, Tax Court Judge Test to Aid Constitutional Issue Resolution
• Law360, 11th Circuit Urged To End For-Cause Firing Of Tax Court Judges
• Tax Notes, Circuit Court Skeptical of Tax Court Constitutional Challenge

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