Thursday, June 10, 2004
Jeffrey Kinsler (Appalachian) has published Circuit-Specific Application of the Internal Revenue Code: An Unconstitutional Tax, 81 Denv. U. L. Rev. 113 (2003). Here is the Conclusion:
The Internal Revenue Code is interpreted by thirteen different circuit courts. The circuit courts’ interpretations are not always in accord, but they are usually final, as the Supreme Court rarely hears tax appeals. As a result, the IRS is often forced to apply different tax laws in different circuits in violation of the spirit, if not the letter, of the Uniformity Clause of the Constitution. There is, however, a simple, practical, and constitutional solution to this problem. This Article proposes that Congress amend 28 U.S.C. § 1295(a) by adding a provision granting exclusive jurisdiction of federal tax appeals to the Court of Appeals for the Federal Circuit. Such an amendment would not only unify and stabilize the tax law, it would permanently solve the Uniformity Clause issue identified in this Article.
One response to “Kinsler on Application of Tax Law by Circuit”
I erroneously posted the following comment under the estate tax piece. Sorry.:
Many years ago, I used to go goose hunting. That activity taught me that a flock of geese, involving a whole lot of eyes, was more observant and smarter than one or two geese.
The same principle applies to courts. It is all well and good to want uniformity and want it early. However, I am more than willing to sacrifice uniformity in return for a smarter judicial system. This means having more than one court looking at issues at various intervals over time. This sort of judicial process is a “smarter” process.