2025-03-12
On Monday we blogged about the percentage of opinions published by the Tax Court in which the taxpayer represented themselves (“pro se” opinions). The graph showed that the number of pro se opinions has trended downward for the past 24 years. The percentage of pro se opinions for 2024 was about 47%.
If we just focus on the T.C. Summary opinions, the percentage of pro se opinions is much higher --- an average of about 83% for the 24 years ended in 2024. See the graph below.
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