Federal Tax Research

In the United States, tax cases can be heard at different levels of the judicial system, each with its own unique characteristics and procedures. Here's a simplified breakdown:

Trial Level Courts

• U.S. Tax Court: Specializes in tax issues and does not require taxpayers to pay the disputed tax before filing a case. However, it does not offer jury trials. Before 1944, it was known as the Board of Tax Appeals.
• U.S. District Courts: Handles a broad range of civil and criminal cases, with tax cases forming a small percentage. Taxpayers must pay the disputed tax before filing a case. This is the only court that offers the option of a jury trial for tax cases.
• U.S. Court of Federal Claims: Handles monetary disputes between individuals and the U.S. government, many of which are tax-related. Like the District Courts, it requires pre-payment of the disputed tax and does not offer jury trials.
• U.S. Bankruptcy Courts: Can adjudicate tax issues that arise during bankruptcy proceedings. Appeals from these decisions go to the U.S. District Court.

Appellate Level Courts

• U.S. Court of Appeals: Hears appeals from either the U.S. Tax Court or a District Court. The specific circuit of the Court of Appeals that hears the case depends on the geographical location.
• Court of Appeals for the Federal Circuit: Hears appeals from the U.S. Court of Federal Claims.

Supreme Court
Finally, tax cases can be appealed to the U.S. Supreme Court from the appellate courts. However, only a very small number of tax cases reach this level.

Understanding the structure of the court system and the unique features of each court can help you navigate the process of litigating a tax case or researching tax case law.

Westlaw, Lexis, and Bloomberg Law are three of the most popular legal research platforms used by legal professionals. They all provide access to a wide range of tax law resources, including tax opinions. Here's how you can find tax opinions on each platform:

• Westlaw provides access to a wide range of tax cases from various courts. To find tax opinions, you can use the search bar at the top of the page and enter relevant keywords, citation, or the name of the case. You can also browse by database. For tax opinions, you can go to "Federal Materials" and then "Federal Taxation Cases." You can also use the "KeyCite" feature to find citing references and history for a particular case.
• Lexis also provides access to a comprehensive collection of tax cases. To find tax opinions, you can use the search bar at the top of the page and enter relevant keywords, citation, or the name of the case. You can also browse by category. For tax opinions, you can go to "Area of Law - By Topic," then "Tax Law," and then "Cases." Lexis also has a feature called "Shepard's Citations" that allows you to see how a case has been cited in other cases and whether it's still good law.
• Bloomberg Law provides access to a wide range of tax law resources, including BNA (Bureau of National Affairs) portfolios, tax cases, IRS documents, and more. To find tax opinions, you can use the search bar at the top of the page and enter relevant keywords, citation, or the name of the case. You can also browse by "Practice Centers" and then go to "Tax." Bloomberg Law also has a "Smart Code" feature that allows you to see how specific sections of the Internal Revenue Code have been interpreted by courts and the IRS.

Remember, while these platforms provide access to a wealth of tax law resources, they require a paid subscription. If you're a law student, your law school likely provides access to these databases. If you're a legal professional, your firm or organization may have a subscription.

Not everyone has access to paid legal research databases. Finding tax cases for free can be a bit challenging, but there are several resources available that can help:

• Google Scholar: a free search engine that indexes scholarly literature across many disciplines and formats, including court opinions. You can select "Case law" before you search, and then choose the courts of interest. It's a great starting point for finding case law, including tax cases.
• Public Access to Court Electronic Records (PACER): PACER provides access to U.S. Appellate, District, and Bankruptcy court records and documents. While it's not entirely free (there's a small fee per page), the PACER Service Center waives the fees if your usage does not exceed $30 in a quarter.
• Court Websites: Many courts, including the U.S. Tax Court, provide access to their opinions on their websites for free. The U.S. Tax Court's website, for example, allows you to search for and read its opinions dating back to May 1, 1986.
• Legal Information Institute (LII): LII, hosted by Cornell Law School, provides free access to a wide range of legal resources, including U.S. Supreme Court opinions and U.S. Federal District Courts decisions.
• Justia: free access to a variety of case law, including tax cases. It's a good resource for finding U.S. Supreme Court, Federal Appellate, and District Court decisions.
• FindLaw: FindLaw provides free access to a searchable database of case law, including decisions of the U.S. Supreme Court, U.S. Circuit Courts of Appeal, and state supreme courts.

Remember, while these resources can provide access to tax cases, they may not offer the same level of search functionality, case summaries, or annotations that paid legal databases like Westlaw or LexisNexis do.