May 16, 2022

Volume XII, Number 136

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May 13, 2022

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Tax Court Opinions Are Searchable (Again)

The US Tax Court gave taxpayers and tax practitioners a belated Christmas gift when it announced that the Opinion search feature is back. This news comes on the heels of the Tax Court’s reintroduction of the Order search function earlier this month.

The Opinion search function allows the public to search for specific cases by name or docket number or run general searches by a keyword or phrase, judge, date range or opinion type (see here for an explanation of opinion types). Unlike the Tax Court’s prior case management system, the new system allows the public to search Bench Opinions. Guidance from the Tax Court on using the Opinion and Order search functions can be found here.

Results are available for opinions in the Tax Court’s system for cases filed on or after May 1, 1986. Thus, the public will need to use other resources in order to obtain older cases. Opinions are also available for cases where the docket is sealed, which is an improvement over the Order search function which does not return results for sealed cases.

Practice Point: The return of the Opinion search feature is an exciting development. It is extremely helpful in searching for specific opinions and is also a useful tool when searching whether a particular judge has dealt with certain issues in the past. Unfortunately, the Tax Court still has not fixed the issue where its case management system seals the entire docket and not just the specific items ordered sealed, but we are hopeful this issue will be resolved soon.

© 2022 McDermott Will & EmeryNational Law Review, Volume XI, Number 363
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About this Author

Andrew R. Roberson tax attorney McDermott Will. Andy handles tax cases in Federal court, United States Tax Court
Partner

Andrew R. Roberson is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Chicago office.  Andy specializes in tax controversy and litigation matters, and has been involved in over 30 matters at all levels of the Federal court system, including the United States Tax Court, several US Courts of Appeal and the Supreme Court. 

Andy also represents clients, including participants in the CAP program, before the Internal Revenue Service Examination Division and Appeals Office, and has been successful in settling...

312-984-2732
Kevin Spencer, McDermott Will & Emery LLP , Tax Litigation Attorney
Partner

Kevin Spencer focuses his practice on tax controversy issues. Kevin represents clients in complicated tax disputes in court and before the Internal Revenue Service (IRS) at the IRS Appeals and Examination divisions.

 

In addition to his tax controversy practice, Kevin has broad experience advising clients on various tax issues, including tax accounting, employment and reasonable compensation, civil and criminal tax penalties, IRS procedures, reportable transactions and tax shelters, renewable energy, state and local tax, and private client matters. After earning his Master of...

202-756-8203
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