Special courts - Research Paper Example

The establishment of special courts aims at handling certain matters, which cannot be handled by other courts. With the establishment of special courts, there is provision of expertise in the matter under consideration since such courts have specialized knowledge on certain matters (Goodnow, 2005). An example of a special court One significant example of a special court discussed by Champion and others is the United States tax Court, which refers to a special court that deals with tax cases involving the federal government.

The judges of this court include specialists who have specialized knowledge in tax law. This gives them the advantage of better understanding unique issues, which may relate to law that focuses on taxes. In the United States, the Tax Court can be regarded as a national court, and the headquarters of this court can be found in Washington, D.C. This court has the jurisdiction to handle all cases, which deal with tax issues all over the United States. The judges of the Tax Court make visits to various parts of the United States and avail themselves to hear cases, which relate to tax issues all over the country (Okwuosah, 2008).

The Congress established this court under Article I of the Constitution of the United States. . The U.S. constitution gives this court the powers to award people who reveal tax discrepancies referred as whistleblowers, as well as establish the methods that will be used to classify employees working in various positions within the country (Champion et. al., 2012). In order for this court to hear a case, there ought to be a petition submitted by the taxpayer within ninety days. Taxpayers do not have the mandate to request the Tax Court to conduct jury trials.

The court has to hear a case before the taxpayer is ordered to pay any amount, which may be disputed. The judges of the Tax Court comprise of 19 members who have been appointed by the president. With the various decisions issued by the court, the court can be regarded as effective in its ruling. The decisions issued by the court can either be memorandum or regular decision. This ensures that no party is favored at the expense of the other; as the judges have to evaluate the unique situation surrounding a certain case before giving a ruling.

This court also enhances efficiency since it has a division dealing with small cases, which is known as Small Cases Division. As such, cases can be ruled within a short period since delays can be avoided and the formal procedures, which may accompany cases, can also be exempted from the court process. Since this court provides specialized services to all citizens without any fear or favor, it has turned out to be one of the best courts that hear cases related to tax evasion. The court has emerged as effective and instrumental since it conducts a thorough investigation before coming up with a ruling.

As a result of this court, tax issues in the U. S. can be addressed with a lot