Appeals Judges Seem Dubious of Jury Trial Right in Tax Cases (1)

Three Fifth Circuit judges appeared unconvinced during oral arguments Tuesday by a taxpayer’s claim that they have a constitutional right to a jury trial before the IRS can impose penalties.

The US Supreme Court has expanded the Seventh Amendment’s right to a jury trial. But if the taxpayer in this case, Norcave Properties LLC, is allowed to challenge the assessed millions in civil tax penalties before a jury, the IRS could have trouble performing its essential duty of collecting revenue for the government, said Judge Don Willett of US Court of Appeals for the Fifth Circuit.

You want the lower ...