THE TAX LITIGATION DECISION: AN ANALYSIS OF THE SMALL CLAIMS DIVISION OF THE U.S. TAX COURT*
作者:
Anthony P. Curatola,
Kent T. Fields,
Jeffrey L. Ringuest,
William D. Samson,
期刊:
Decision Sciences
(WILEY Available online 1987)
卷期:
Volume 18,
issue 1
页码: 116-130
ISSN:0011-7315
年代: 1987
DOI:10.1111/j.1540-5915.1987.tb01507.x
出版商: Blackwell Publishing Ltd
关键词: Accounting Theory;Decision Analysis;Legal Issues;Utility Theory
数据来源: WILEY
摘要:
ABSTRACTOne of the more difficult but intriguing problems in the tax field is the decision of when (and how) to settle tax disputes with the Internal Revenue Service (IRS) and when (and how) to litigate. Research in this area of decision making is limited and has concentrated on the probability of winning in the judicial system. This paper examines the tax litigation decision for suits in the Small Claims Division of the U.S. Tax Court. Four examples are presented which involve varying degrees of information regarding the likelihood of a settlement and differing risk attitudes. The maximum amount the taxpayer should be willing to spend in pursuing litigation is derived for each case.
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