Article

Tax Appeal: A Proposal to Make the United States Tax Court More Judicial

Leandra Lederman
This Article argues that rather than leaving the Tax Court to its own devices, Congress should recognize the entirely judicial nature of the Tax Court by making it subject to the AOUSC; the Rules Enabling Act; and, with respect to its rulemaking, the Judicial Conference. These straightforward but important structural changes should decrease the Tax Court’s insularity, increase its accountability, and help reduce inefficiencies. These changes also would help increase…
Article

Technological Due Process

Distinct and complementary procedures for adjudication and rulemaking lie at the heart of twentieth-century administrative law. Due process requires agencies to provide individuals notice and an opportunity to be heard. Through public rulemaking, agencies can foreclose policy issues that individuals might otherwise raise in adjudication. One system allows for focused advocacy; the other features broad participation. Each procedural regime compensates for the normative limits of the other. Both depend on…
Article

Procedural Path Dependence: Discrimination and the Civil-Criminal Divide

Julie C. Suk
Procedural path dependence occurs when the particular features of the procedural system that is charged with enforcing a given legal norm determine the substantive path of that norm. This Article shows how the limits of employment discrimination law in two different national contexts can be explained by procedural dynamics. In France, as in several European countries, employment discrimination law is enforced predominantly in criminal proceedings. French criminal procedure enables the…
Note

Plurality and Precedence: Judicial Reasoning, Lower Courts, and the Meaning of United States v. Winstar Corp

James A. Bloom
Note

Victims by Definition

Andrew Nash