November 5, 1998
Commission on Structural Alternatives
for the Federal Courts of Appeals
Thurgood Marshall Federal Judiciary Building
One Columbus Circle, N.E.
Washington, D.C. 20544
Re: Comments on the Commission Draft Report
Dear Justice White and Members of the Commission:
Thank you for the opportunity to offer our comments of the Tax Section of the Federal
Bar Association on your tentative draft report. These comments are those of the Tax Section
only and pertain only to those aspects of the report that deal with consolidation of appeals in civil
tax cases.
The Tax Section of the Federal Bar Association opposes the consolidation of appeals in
civil tax cases in one court of nationwide scope. The last time this proposal was under review by
the Federal Courts Study Committee in 1989 and 1990, the Federal Bar Association similarly
expressed its opposition to the creation of a specialist tax appellate court. As was stated in our
January 29, 1990, response to the Federal Courts Study Committee, the present system is
effective and yields a fairly consistent and uniform interpretation of the law. Additionally, the
current system is beneficial in helping to ensure that the tax laws are interpreted in a reasonable
manner consistent with other disciplines.
We do not believe that there is any basis for a shift in this opposition. Moreover, in light
of current efforts to increase taxpayer confidence in our tax system, the range of litigation
options currently available to taxpayers should not be narrowed.
Please contact us if you have questions in relation to these comments or if we may be of
assistance in relation to any other aspect of the Commission's work.
Respectfully submitted,
Fred F. Murray
Chair, Tax Section
Federal Bar Association