Tax Court
What legislation incarnated the current United States Tax Court?
The Revenue Act of 1924.
What are the 3 types of opinions that can be issued by a Tax Court?
1. Bench Opinion
2. Summary Opinion
3. Memorandum Opinion or Tax Court Opinion
What is the first recorded protest of a tax imposed by the US government?
The Whiskey Rebellion of 1791
Which EU country recently (in April 2022) vetoed the implementation plans of the 15% global minimum tax?
Poland
How long can judges serve on the Tax Court?
15-year terms, subject to presidential removal during the term for "inefficiency, neglect of duty, or malfeasance in office"
Who has the burden of proof in a Tax Court Case?
The plaintiff (taxpayer).
What is the name of the US Tax Court's electronic Filing and Case Management System?
DAWSON (Docket Access Within a Secure Online Network)
Which four countries chose not to sign up for the BEPS 2.0 proposal announced by the OECD in 2021?
Kenya, Nigeria, Pakistan, and Sri Lanka.
The genesis of a Tax Court Dispute originates from the issuance of a formality known as?
"Statutory Notice of Deficiency" or "90-day Letter"
What is the function of the jury in a Tax Court?
The cases in a Tax Court are not presented before a jury.
The US Court of Appeals is constituted of how many circuit courts?
13
In 2022, this country replaced its formulary transfer pricing approach with the arm's length standard.
Brazil
Where can Tax Court judges be located?
Although the "principal office" of the Court is located in the District of Columbia, Tax Court judges may sit "at any place within the United States".
Can a tax court case be heard remotely?
Yes.
How many judges did Trump appoint to the current US Tax Court?
Seven
This once-Dutch colony located north of Venezuela switched from a worldwide tax system to a territorial tax system in 2019.
Curacao
What is the age of the youngest judge serving in the current US Tax Court?
Travis Greaves, currently 38 is the youngest serving judge of the US Tax Court.
Who are the main parties to a Tax Court Case?
The Taxpayer (petitioner), the Commissioner of Internal Revenue (of the IRS), the respondent, and the judge
How many judges did Obama appoint to the US Tax Court?
6 including 5 reappointments
The countries of EY US' two main GDS teams are:
India and Argentina