Taxpayers Again Fight Constitutionality of US Tax Court Judges

Two taxpayers who for years have been battling the IRS over a deficiency notice and $344,000 in penalties asked a federal appeals court to find the structure of the US Tax Court unconstitutional.

In their brief filed with the US Court of Appeals for the Eleventh Circuit, Stanley and Zimra Battat argued that IRC Section 7443(f)—which concerns the appointment of Tax Court judges—violates constitutional separation of powers because it gives the judges executive powers without giving the president authority to remove them.

The Battats challenged an IRS notice of deficiency for their 2008 tax year that increased the gross ...