How Many people really know that the "Tax Court" is not a real court?
I wonder , this whole story should make any free thinking person demand the End of the IRS. They Bully people even when they are wrong!!!
http://finance.yahoo.com/taxes/article/108550/nurse-outduels-irs-over-mba-tuition?mod=taxes-advice_strategy
FDR changes the name of the IRS appeals division to Tax Court , yet nothing else changed about it. Why do you think that rulings in the Tax Court are not supposed to be used as precedent? Even the article says this at the end. BECAUSE IT IS NOT A REAL Court!! Its just a different department of the IRS