Know Your 7th Amendment Rights

[BobKamman]

I admit, I had to look it up when a Tax Court opinion was released yesterday that says it does not apply to tax penalty cases. 

No, you’re not entitled to a jury trial when IRS assesses penalties, because that’s not a “suit at common law.”

“In Suits at common law, where the value in controversy shall exceed twenty dollars, the right of trial by jury shall be preserved, and no fact tried by a jury, shall be otherwise re-examined in any Court of the United States, than according to the rules of the common law.”

Unlike other amendments, it doesn’t apply to state courts.  And the taxpayers made some good points.  The Center for Taxpayer Rights, affiliated with the former National Taxpayer Advocate, had filed an amicus brief to support them. 

($20 back when the Bill of Rights was ratified is worth about $500 these days.) 

[IRonMaN]

I want a jury of my peers - 12 honest CPAs.  Although that might be as hard to find as a jury of your peers of 12 honest lawyers. 😜