A woman’s constitutional arguments that the US Tax Court’s judges lack the authority to hear her case because of how they are appointed and the scope of their powers is both factually incorrect and procedurally irrelevant, the Department of Justice told the Eleventh Circuit.
Taxpayer Fannie Wright claimed that either the president’s power to remove Tax Court judges, or the limitations on that power, violate the separation of powers. Wright’s brief, filed in April, attacked Section 7443 of the tax code, a provision that involves how the Tax Court’s 19 judges are appointed and serve on the court.
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