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99 Minn. L. Rev. Headnotes 1 (2014-2015)

handle is hein.journals/headnotpan99 and id is 1 raw text is: Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer and Christopher Walker's The Death of Tax Court Exceptionalism Leandra Ledermant INTRODUCTION The U.S. Tax Court is an unusual adjudicative body. On the one hand, it is a federal court with an enormous volume of cases involving complex issues worth billions of dollars in the aggregate.' On the other hand, it originated as an executive agency and its judges still lack life tenure.3 By statute, it is an Article I court,4 but its place in the federal government is sufficiently unclear5 that there is significant confusion over which branch it belongs to.6 t William W. Oliver Professor of Tax Law, Indiana University Maurer School of Law. The author would like to thank for helpful discussions Jennifer Bird-Pollan, Philip Hackney, Brant Hellwig, Stephanie Hoffer, Shuyi Oei, Gregg Polsky, Chris Walker, participants in the 2014 SEALS Conference Tax Policy Roundtable, and participants in a University of Kentucky College of Law Faculty Workshop. Angela Ayala, Joseph Dugan, Brandon King, and Brenton Tunis provided valuable research assistance. Copyright © 2014 by Leandra Lederman. 1. In fiscal year 2010, for example, the Tax Court closed cases with an aggregate tax deficiency in issue of $4.66 billion. See 2000-2010 U.S. TAX CT. ANN. REP., tbl.4 (on file with author). 2. Harold Dubroff, The United States Tax Court: An Historical Analysis, Part II: Creation of the Board of Tax Appeals-The Revenue Act of 1924, 40 ALB. L. REV. 53, 95-96 (1975) ([T]he Board was established as an independent executive agency.). At the time, it was called the Board of Tax Appeals. Id. at 56. 3. See I.R.C. § 7443(e) (2012) (The term of office of any judge of the Tax Court shall expire 15 years after he takes office.). 4. Id. § 7441 (There is hereby established, under article I of the Constitution... the United States Tax Court.). 5. Compare COMM. ON HOMELAND SEC. & GOV'T AFFAIRS, U.S. SENATE, POLICY AND SUPPORTING POSITIONS 2 (2008), available at http://www .gpoaccess.gov/plumbook/2008/index.html (listing the Tax Court in the legislative branch), and COMM. ON GOV'T REFORM, U.S. HOUSE OF REPRESENTATIVES, POLICY AND SUPPORTING POSITIONS 2 (2004), available at http://www.gpo.gov/fdsys/pkg/GPO-PLUMBOOK-2004/pdf/GPO-PLUMBOOK- 2004.pdf (same), with COMM. ON OVERSIGHT AND GOV'T REFORM, U.S. HOUSE

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