When litigating a case in Tax Court, taxpayers must determine which authority best supports their position. Because they are precedential, T.C. opinions are the strongest form of authority. However, memo opinions, summary opinions, and orders should not be overlooked.
In late 2020, the US Tax Court transitioned to a new case management system, DAWSON (Docket Access Within a Secure Online Network), which was named after the late Judge Howard A..
In late 2020, the US Tax Court transitioned to a new case management system, DAWSON Docket Access Within a Secure Online Network, which was named after the late Judge Howard A. Dawson, Jr.. We previously discussed DAWSON here and here.