US courts to publish tax judgments

Judges sitting in the US tax court are now required to publish their judgments, giving companies substantially greater access to evidence to challenge Internal Revenue Service (IRS) rulings.

The Supreme Court has ruled that taxpayers with cases at the tax court will be able to see the reports of special trial judges to identify and challenge any errors they may find after an opinion has been given.

Lawyers are hoping that a positive outcome of this decision will be better-reasoned decisions that take into account not only the opinion of the special trial judge, but also the opinion of the taxpayer involved in the case.

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