Tax Court Judge Test to Aid Constitutional Issue Resolution (1)

The Eleventh Circuit is set to consider a constitutional challenge to the authority of US Tax Court judges, a case that attorneys say can help shape a line of rulings on the powers of nontraditional adjudicators.

Taxpayer Fannie Wright will try to convince the US Court of Appeals for the Eleventh Circuit at oral arguments Thursday that the entire court system is invalid as part of her appeal from a Tax Court decision upholding $6,100 in deficiencies and penalties originally assessed by the IRS.

The case centers around Internal Revenue Code Section 7443, which governs how the Tax Court’s ...