• Attorneys



• Cases and Documents



• Alan Morrison Supreme Court Assistance Project



• Consumer Justice Project



• Public Interest FOIA Clinic



• Freedom of Information Clearinghouse



• Internet Free Speech



• Fellowship and Employment Opportunities



• FAQs



• Litigation Group
  E-Update

***Search other cases***

Ballard v. CIR and 03-1034, Estate of Kanter v. CIR

Close Date:	03/07/2005
Topic(s):	Open-Court Proceedings Protecting Constitutional Rights and Requirements
Docket:	03-184

Description:

Whether the secretive process of the Tax Court is consistent with the Due Process Clause or the right to effective Article III review? Whether the secretive process of the Tax Court is consistent with 26 U.S.C. § 7482, which provides that Article III courts must review Tax Court decisions just as they would decisions of a U.S. district court? Public Citizen filed an amicus brief on the merits in the Supreme Court, arguing against secrecy in Tax Court proceedings. The Court held that the Tax Court report at issue could not be concealed.

Because Public Citizen does not accept funds from corporations, professional associations or government agencies, we can remain independent and follow the truth wherever it may lead. But that means we depend on the generosity of concerned citizens like you for the resources to fight on behalf of the public interest. If you would like to help us in our fight, click here.