Tax Court Can Reduce Growing Case Backlog and Expenses Through Administrative Improvements
GGD-84-25
Published: May 14, 1984. Publicly Released: May 14, 1984.
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Highlights
In response to a congressional request, GAO reviewed the operations of the U.S. Tax Court to identify areas that need improvement.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| United States Tax Court | The Chief Judge of the U.S. Tax Court should gather and analyze data on the length of trial sessions so that periodic adjustments to case scheduling can be made in the future. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The Chief Judge of the U.S. Tax Court should test the model GAO developed as a basis for estimating the number of cases to be scheduled for trial sessions. |
Closed – Implemented
The Tax Court said it is exceeding, in some sessions, the suggested number of cases contained in the GAO model and feels its present trial status request procedures are adequate.
|
| United States Tax Court | The Chief Judge of the U.S. Tax Court should take action designed to reduce the number of cases that are presently reported as settled, but not closed, within 90 days. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The U.S. Tax Court should experiment with the solutions GAO suggested, as well as others that it may identify, to reduce the number of cases that are presently reported as settled, but not closed, within 90 days. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The Chief Judge and the Clerk of the U.S. Tax Court should establish a mechanism for periodically reviewing the Court's trial locations and courtroom leasing arrangements to determine: (1) whether the number of trial locations could be reduced; and (2) whether arrangements can be made to secure space other than through yearly leases. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The Chief Judge and the Clerk of the U.S. Tax Court should develop written guidelines for handling and processing cash and checks and take appropriate steps to physically secure checks and cash in a safe while petitions are being processed. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The Chief Judge and the Clerk of the U.S. Tax Court should develop guidelines to supplement the Travel Regulations for U.S. Justices and Judges and GSA Travel Regulations and to establish procedures for justifying the use of first-class travel accommodations. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The Chief Judge and the Clerk of the U.S. Tax Court should provide for the periodic assessment of staffing levels required by the Court. In this regard, the need for the regular judges to have two secretaries should be examined. |
Closed – Not Implemented
The Tax Court's Chief Judge believes each regular judge needs two secretaries because of the substantial administrative duties and responsibilities assigned in addition to their clerical work. The Chief Judge pointed out that the Judge's staff has not changed in over 50 years despite the increase in the case load during recent years which has placed more work on the secretaries.
|
| United States Tax Court | The Chief Judge of the U.S. Tax Court should modify the calendar system at the Court to encourage the parties to move cases more rapidly through the process and test the feasibility of some decentralization of the court. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The Chief Judge of the U.S. Tax Court should test the feasibility of some decentralization of the Court. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The Chief Judge of the U.S. Tax Court should appoint a committee of judges to monitor opinion production for the purpose of identifying ways to increase the number of opinions issued. Some approaches that the committee should consider include standardizing opinion formats, encouraging shorter opinions, expediting opinion reviews, and developing production targets. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| United States Tax Court | The Chief Judge of the U.S. Tax Court should assign special trial judges to handle pretrial matters in regular cases so that regular judges have more time to devote to trying cases and drafting opinions. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
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