Tax Analysts®Tax Analysts®

My Subscriptions:

Press Releases

October 9, 2013
Tax Analysts Continues to Press for Transparency of Tax Laws

Asks Court to Grant Access to Oral Arguments in Case Challenging Constitutionality of Colorado's Taxpayer Bill of Rights

FALLS CHURCH, Va. – Tax Analysts, the nonprofit provider of federal, state, and international tax news and analysis, today announced that the Tenth Circuit Court of Appeals has granted its motion for the release of oral arguments in Kerr v. Hickenlooper, a case challenging the constitutionality of Colorado's Taxpayer Bill of Rights (TABOR).

“This is another step in Tax Analysts’ fight for the transparency of tax laws,” said Christopher E. Bergin, president and publisher of Tax Analysts. “We remain steadfast in our efforts and mission to improve the integrity of tax systems.”

The suit was filed by a group of state legislators against Colorado to overturn TABOR, a 1992 amendment to the state constitution that prevents the Colorado legislature from raising taxes without voter approval. The plaintiffs argue that TABOR is unconstitutional under the guarantee clause of the U.S. Constitution, which requires that every state have a republican form of government. They say the voter approval requirement deprives the legislature of the essential power to tax and violates Colorado's 1875 Enabling Act.

“The public has a right to know what is going on before the courts,” said David Brunori, deputy publisher of Tax Analysts. “There is no reason oral arguments should be denied to anyone.”

Before deciding whether TABOR violates the guarantee clause, the courts must first determine in a hearing if the lawmakers involved have standing to challenge the law. Tax Analysts filed a motion to obtain a recording of the oral arguments on September 24 and was joined by the parties to the case on October 3. The Tenth Circuit Court of Appeals granted Tax Analysts' motion for release on October 7. The audio of the oral arguments can be found here.

As part of its public education mission, Tax Analysts seeks transparency in tax laws and more dialogue between tax authorities and taxpayers. Through those and other efforts, Tax Analysts seeks to ensure that the tax laws are applied fairly and equally to taxpayers across the country.

For more information or to speak with Bergin or Brunori, please contact Shaima Cardillo at 703-531-4852 or

About Tax Analysts

Tax Analysts is an influential provider of tax news and analysis for the global community. Over 150,000 tax professionals in law and accounting firms, corporations, and government agencies rely on Tax Analysts' federal, state, and international content daily. Key products include Tax Notes, Tax Notes Today, State Tax Notes, State Tax Today, Tax Notes International, and Worldwide Tax Daily. Founded in 1970 as a nonprofit organization, Tax Analysts has the industry's largest tax-dedicated correspondent staff, with more than 250 domestic and international correspondents. For more information, visit our home page.