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- W2268157095 abstract "Government misconduct, courts' ability to address and redress it, and appropriate remedial measures are issues that have long puzzled jurists, practitioners, and commentators. The issue highlights the inherent tension between equity and fairness on one hand and efficiency and finality on the other. The Ninth Circuit recently rendered a decision, Dixon, 316 F.3d 1041 (January 2003), addressing these issues in a case reviewing a Tax Court decision disallowing Section 163 deductions arising out of a tax shelter arrangement. The issue before the Ninth Circuit was whether government misconduct amounted to a fraud on the court and, if so, whether the Tax Court petitioners were required to show that they were prejudiced by the fraudulent conduct before being entitled to relief. Not only did the Ninth Circuit find that the IRS attorneys deceived the Tax Court and taxpayer representatives, the IRS trial attorney apparently engaged in a cover up of the deception. The author analyzes the case and other cases that raise government misconduct issues. The visibility and seriousness of Dixon make it clear that taxpayers should be vigilant in investigating the motives of co-petitioners, representative parties and government witnesses in Tax Court proceedings. The investigation of these issues should include post-trial review of modified dispositions, Rule 162 motions and any subsequent post-judgment proceeding that signals a lack of fair play on the part of the government." @default.
- W2268157095 created "2016-06-24" @default.
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- W2268157095 date "2003-03-17" @default.
- W2268157095 modified "2023-09-28" @default.
- W2268157095 title "Dixon V. Commissioner: Government Misconduct in Tax Court Cases" @default.
- W2268157095 hasPublicationYear "2003" @default.
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