Carolyn Schenck Addresses Due Process Claims in Tax Litigation at ABA May Tax Meeting

As America marks its 250th birthday, constitutional arguments are playing an increasingly prominent role in tax litigation. This session explores how Fifth Amendment and due process claims are raised and addressed in parallel civil and criminal matters, summons enforcement disputes, and other pre-assessment and trial-stage proceedings. Panelists will examine how courts evaluate requests for stays in the face of parallel investigations, the consequences of asserting the Fifth Amendment in civil tax cases, and the jurisdictional and evidentiary issues raised by constitutional defenses, with particular focus on how the Tax Court and district courts manage these issues, allocate burdens, and ensure procedural fairness.