TP Week International Tax Review
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Chief judge champions US tax court’s approach

01 June 2011


Lawyers used to practising in US district courts may be surprised to see that things are done differently in the national tax court. In an interview at the court in Washington DC, Chief Judge John Colvin explains to Erin Kelechava that the tax court places a greater emphasis on pre-trial procedures in the hope of achieving a more efficient resolution of the case on the merits.

Federal courts are taking note of the way things are done at the tax court. However, not many are copying the brutalist design

The US Tax Court building, in Judiciary Square in Washington, DC, is not the kind of neo-classical building that you might expect to house a federal court. Rather, it is a rare example of modern architecture in the district.

The building's unique cantilevered design is certainly striking, if a bit stark.

"I've heard it called brutalist design," said Chief Judge John Colvin, as he gave International Tax Review a tour of the courthouse.

The building itself is home to some 250 employees of the tax court, including offices for the 19 judges that sit on the bench when there are no vacancies.

Much like the building's exterior, the work that goes on inside the court differs in important respects from other US federal courts. The rules...



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