International Association of Tax Judges

International Association of Tax Judges IATJ 9th Assembly September 28-29, 2018 Ottawa, Canada International Association of Tax Judges

International Association of Tax Judges Substantive Session onTransparency of Court Proceedings International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Presenter: Peter Panuthos (United States)Chair: Manuel Hallivis Pelayo (México)Panelists • Michael Beusch (Switzerland) • EuiYoung Lee (Korea Rep.) • Marcus Livio Gomes (Brazil) • Tony Pagone (Australia) • Caroline Vanderkerken (Belgium) International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Question 1How does the Court assign cases and to what extent is this process available to the public? • Judges are generally assigned a trial session in a particular geographic city in the United States. • The litigants do not know the name of the Judge who will be assigned the trial session when a case is filed. • In other Federal Courts in the United States where Judges do not regularly travel, cases are assigned to a particular Judge on a rotating basis when the initial filing is made. • Litigants may not choose a particular Judge. International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Discussion • Should the Court select certain Judges for particular kinds of cases? • To what extent should the public be made aware of the assignment process? • What methods assure fair distribution of cases? International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Question 2How are deliberations by the Judges handled and to what extent does the public have access to the deliberative process? • In the United States deliberations by the Court are not at all transparent. • Judges prepare opinions and the Chief Judge gets a review process, but the litigants and public do not participate. International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Discussion • To what extent should the deliberation process be made public? • Why should deliberations be public or not made public? International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Question 3Are all proceedings made available to the public or are there some circumstances where proceedings may be kept private? • Except in very limited circumstances all proceedings in the United States Tax Court are open to the public. • If there is “good cause” established the Court may issue a protective order limiting disclosure of certain information such as patents or trade secrets. International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Discussion • What are the advantages of having public access to the Court? • When and how should public access be limited? International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Question 4What personal information are Judges required to provide which may be made available to the parties and the public? • In the United States the Ethics in Government Act requires all Judges to disclose all financial interests publicly. • The financial disclosure statement list income, assets, and liabilities. There are ranges of amounts, not specific as to particular asset or amount. • The filings are available to the public upon request and the Judge has an opportunity to review the request and ask that a specific item not be disclosed to the public if it poses some risk to the Judge. International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Discussion • Should Judges finances be made available to the public? • What is the proper balance between the right to privacy and transparency? International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Question 5 What Outside Activities may a Judge Participate in (speeches etc.)? What are the limits of the activity and to what extent is the public made aware of these limits? • A judge may speak, write, lecture, teach and participate in activities concerning the law so long as it does not interfere with the performance of official duties or reflect adversely on the judge’s impartiality. • Some specific activities are prohibited. International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Discussion • How can a Judge decide the limitations on his/her activities? • In jurisdictions where there are part-time Judges, how do you navigate these limitations? International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Question 6How are Complaints by the parties against a Judge handled and to what extent are the complaint procedures and proceedings available to the parties and the public? • In the United States the Tax Court developed Rules for Judicial Conduct and Disability Proceedings. • The information is located on the Court’s Website and permits a party to file a complaint. • There is a specific procedure in place for initial review by the Chief Judge. International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Question 6 • List of complaints where the Chief Judge can summarily dismiss, e.g., the complaint goes to the merits of the case. • If the Chief Judge determines the complaint should continue it will be referred to a committee of Judges. Both the complainant and Judge will be notified. The Committee will file a report. International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Discussion • How can the public be assured that complaints against the Judiciary will be seriously considered? • What is the proper balance between the complaint and the Judge who is the subject of the complaint? International Association of Tax Judges – 9th Assembly

International Association of Tax Judges Thank you International Association of Tax Judges – 9th Assembly

International Association of Tax Judges