Should Taxpayers File Amicus Briefs in Tax Court Cases? | McDermott

Should Taxpayers File Amicus Briefs in Tax Court Cases?

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Andrew Roberson and Kevin Spencer wrote this bylined article on the factors taxpayers should weigh to decide on filing a Tax Court amicus brief. “An effective amicus brief has the potential to persuade the court, and can be an effective tool to resolve an issue favorably,” the authors wrote, but they noted that cost and existing support from other cases should also be considered.