Question

1. Distinguish between the jurisdiction of the US Tax Court and a US District Court. Include the advantages and disadvantages of each court. Give examples of cases that might go before each court. Will the new tax cuts and job act affect these courts?

Answer 1

Difference between the jurisdiction of the US Tax Court and a US District Court- Are as following:

1. US Tax court takes care of cases related to tax only while US District court takes care of several other cases also including taxation.
2. US tax court is more expensive than US District court in taxation affairs.

Advantage of US Tax court- This tax court solves many cases of taxation in very less span of time.

Disadvantage of US Tax court- This court and lawyers charge high fees.

Advantage of US District court- It hears many cases related to civil, criminal and tax. It provides justice to the general public.

Disadvantage of US District court- Because of many pending cases, it does not give quick decisions on the tax related cases.