Navigating the rules and procedures of U.S. Tax Court is like trying to navigate the maze in the annual Triwizard Tournament at Hogwart’s School of Witchcraft and Wizardry. For those unfamiliar with the Triwizard Maze, it was populated by various obstacles and dangers that each Champion had to overcome. The first wizard
to successfully navigate the maze and reach the Cup would be declared the winner.
I’ve devised a “magic wand” of sorts to help you navigate the labyrinth of rules and procedures that are unique to this largely self-governing Article I court.