2026-02-10
March 1, 2026 Update: The Tax Court has corrected its error. See our latest blog post.
Yesterday the Tax Court published its 2027 Budget Justification to Congress. We have previously blogged (here and here) how the Tax Court overstates the number of opinions it issues in its Budget Justification. Yesterday's report continues to inflate the numbers.
Table 17 (page 26) of the report states that the Tax Court issued 228 opinions in the fiscal year ended September 30, 2025 ("FY2024"). In actuality, the Tax Court only issued 187 opinions during FY2025.
Table 17 shows the Memorandum Opinions at 163, when only 123 Memorandum opinions were actually issued. The table shows the T.C. Opinions at 21, when only 20 T.C. Opinions were issued.
The Tax Court inflated its numbers by 22%.
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The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.
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