- 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.