Previous Posts
   

 
Courts Should Not Rely on Information from the Wikipedia

  Sponsor
   


 
Blog Archives
   
 

 
Tax Blogs
 

A Taxing Matter
Colorado Estate Planning Attorney
Don't Mess With Taxes
Taxable Talk
Tax Prof Blog
Tax Update
Mauled Again
Talking Taxes


  Our Services
    Tax Advice & Tax Opinions
    Current Tax Returns
    False or Fraudulent Tax Returns
    Unfiled Tax Returns
    State and IRS Tax Audits
    IRS Collections & Negotiations
    Payroll & Employment Tax
    Tax Preparer or CPA Malpractice
 
Common IRS Tax Remedies
    Tax Payment Agreements
    IRS Offer in Compromise
    Abatement of Tax Penalty/Interest
    Innocent Spouse Tax Relief
    IRS Tax Collection Rights
    Bankruptcy Tax
    IRS Private Letter Rulings
    IRS Information or FOIA Request
    IRS Tax Litigation
  Frequently Asked Questions
    Cost & Size of Your Tax Case
    Attorney Disclosure of Client Information
  How to choose a tax attorney
  Why you should hire a tax attorney
 
IRS Abuse & the Ten Deadly Sins
  Contact Us
 
Contact A Tax Lawyer Today!
 
Financial Blogs
 

Mechanics of Money - Bankruptcy
Mechanics of Money - Estate Plan
Mechanics of Money - Finance
Mechanics of Money - Glossary
Mechanics of Money - Insurance
Mechanics of Money - Investments
Mechanics of Money - Retirement
Mechanics of Money - Tax
Clarity Wealth Matters


 
Other Blogs
 

Legal Marketing Blog

 
Advertising
 
 
 
 
 
 
 
 
 
 
 
     

New! Enter your email address to
subscribe to Everything Tax Law!

Do-It-Yourself Will & Estate Planning
RSS/Atom Feed
Bookmark US
Buy Legal Forms

 

Courts Should Not Rely on Information from the Wikipedia

The Wikipedia is a popular internet encyclopedia that is written and edited online by anonymous individuals. As the popularity of the Wikipedia grows, so too does the perception that the Wikipedia provides accurate and reliable information. For instance, the United States Tax Court cited the Wikipedia today in its Ferguson v. Commissioner opinion. As the title of this post indicates, I personally do not think that the tax court – or any other court – should rely on information found in the Wikipedia.

In many cases judges are permitted to take (judicial) notice of facts that are generally known to the public, if the facts are not in dispute and, in some instances, where the facts are readily ascertainable by accurate and reliable sources. Much (if not all) of the information contained in the Wikipedia does not appear to meet these guidelines.

It appears that very little of the information contained in the Wikipedia consists of “facts.” The term “fact” generally refers to a concept that can be proved. Therefore a concept is only a “fact” if it can be verified by a credible outside source. Because the Wikipedia is authored and edited by anonymous individuals who have their own agendas and shortcomings, much of the Wikipedia content cannot be verified by credible outside sources. In many instances, Wikipedia content cannot be verified at all or, if verifiable, the content is incorrect or outdated.

In addition, much of the Wikipedia content is not generally known to the public. The Wikipedia is replete with obscure articles on items that are certainly not known to the general public (If much of the content were generally know to the public, then the content might not need to be included in the Wikipedia in the first place).

Few would refer to the Wikipedia as “accurate and reliable,” since individuals often use the Wikipedia to further their own personal and profit objectives and individuals who write and edit the majority of the Wikipedia articles usually have no specific knowledge of or expertise in the given subject matter (it appears that much of the Wikipedia content is obtained by individuals who illegally copy information from private websites and/or paste together snippets of content from numerous websites – many of which contain in accurate, dated, and obsolete content).

A simple Goolge search – no less accurate I suppose – reveals thousands of complaints of incorrect Wikipedia articles, ranging from Wikipedia articles that falsely indicate that a particular person assassinated JFK to Wikipedia articles that say that someone’s deceased parent was considered a God in several foreign countries.

Because of these shortcomings, it appears that courts may only be able to cite to the Wikipedia for facts that are not in dispute and facts that are so remote that they would not impact the court’s decision. Even then, reliance on this highly suspect material may present problems for the courts.

For example, a court that relies on the Wikipedia for “facts” may give the non-prevailing party a valid excuse to have the courts decision overturned on appeal (perhaps because the Wikipedia “facts” were not admitted into evidence, the party was not given the opportunity to consider and object to the Wikipedia “facts,” or, I presume, in most cases the specific author(s) would not be in court to support their out of court Wikipedia statement of “fact,” or the non-prevailing party may be able to successfully argue that any bias or fallacies evidenced in the Wikipedia article was imputed to the judge who relied on the article). If that is not bad enough, reliance on the Wikipedia by courts may encourage individuals to author and/or edit Wikipedia articles to further their own positions, thereby undermining judicial process.

While other commentators have expressed favorable opinions of courts relying on the Wikipedia, I do not share that opinion.

Labels: , ,

0 Comments:

Post a Comment

Links to this post:

Create a Link

<< Home

 
www.irstaxtrouble.com
© 2007 - All Rights Reserved _
 

Colorado: Arvada Aspen Aurora Avon Bayfield Basalt Berthoud Black Hawk Boulder Breckenridge Brighton Broomfield Brush Burlington Castle Rock Cedaredge Centennial Cherry Hills Village Colorado Springs Commerce City Cortez Craig Creede Cripple Creek Delta Denver Dillon Durango Eagle Eaton Edgewater Englewood Erie Estes Park Evans Federal Heights Firestone Frederick Fort Collins Fort Lupton Fort Morgan Fountain Frisco Fruita Georgetown Glendale Glenwood Springs Golden Grand Junction Greeley Greenwood Village Gunnison Gypsum Idaho Springs Ignacio Johnstown La Junta Lafayette Lakewood Lamar Larkspur Limon Littleton Lone Tree Longmont Louisville Loveland Lyons Minturn Montrose Monument Morrison Nederland New Castle Northglenn Olathe Pagosa Springs Palmer Lake Parker Pueblo Rifle Sheridan Silt Silverthorne Silverton Town of Snowmass Village South Fork Steamboat Springs Sterling Stratton Superior Telluride Timnath Thornton Trinidad Vail Westminster Wheat Ridge Windsor Winter Park Woodland Park

Texas: Abbott Abilene Addison Alamo Alamo Heights Albany Alice Allen Alpine Alvarado Alvin Amarillo Ames Anahuac Anderson Mill Andrews Angleton Antuckett Appleby Aransas Pass Archer City Argyle Arlington Athens Atlanta AustinAustonio Austwell Avery Azle Bailey's Prairie Baird Balch Springs Ballinger Barrett Bartonville Bastrop Bay City Baytown Beach City Beaumont Bedford Bee Cave Beeville Bellaire Bellmead Bellville Belton Benbrook Big Lake Big Sandy Big Spring Blue Ridge Boerne Bogata Bolivar Peninsula Bonham Booker Borger Brazos Bend Brazoria Brazos Country Breckenridge Bremond Brenham Bridge City Bridgeport Brookshire Brookside Village rownsville Brownwood Bruceville-Eddy Bryan Buda Buffalo Bulverde Burkburnett Burleson Burnet Caldwell Calvert Camden Cameron Camp Wood Canadian Canton Canyon Carrollton Carthage Castroville Cedar Hill Cedar Park Centerville Chappell Hill Chester Chillicothe Christoval Cibolo Cisco Cistern Clear Lake Cleburne Cleveland Clifton Clute Clyde Cockrell Hill Coldspring College Station Colleyville Columbus Comanche Combine Comfort Commerce Conroe Converse Coolidge Coppell Copperas Cove Copper Canyon Corinth Corpus Christi Corral City Corrigan Corsicana Cove Crane Cresson Crockett Crosby Cross Plains Crowell Crowley Crystal Beach Cuero Cumings Cuney Cut and Shoot Daingerfield Daisetta Dalhart Dallas Danbury Dayton Dayton Lakes De Leon Decatur DeCordova Deer Park Dell City Del Rio Denison Denton Denver City DeSoto Detroit Devers Diboll Dickinson Dime Box Donna Dripping Springs Dublin Dumas Duncanville Eagle Pass Early Eastland Eden Edinburg El Campo El Paso Eldorado Electra Elgin Elysian Fields Emory Ennis Eola Euless Egypt Fairfield Farmers Branch Farmersville Farwell Flatonia Flower Mound Forney Fort Davis Fort Stockton Fort Worth Franklin Fredericksburg Freeport Friendswood Frisco Fritch Fulshear Gainesville Galveston Garden Ridge Garland Gatesville Georgetown Giddings Gilmer Glenn Heights Glen Rose Goliad Gonzales Gordon Graham Granbury Grand Prairie Grape Creek Grapeland Grapevine Groveton Gruene Gun Barrel City Hale Center Hallettsville Hallsville Haltom City Hamilton Hardin Harker Heights Harleton Harlingen Harriett Haskell Hearne Hemphill Hempstead Hewitt Hico Hidalgo Hideaway Highland Village Highlands Hill Country Village Hillsboro Hilshire Village Hondo Houston Humble Huntington Huntsville Hurst Hutto Idalou Impact Independence Indian Lake Industry Ingleside on the Bay Ingleside Ingram Iowa Park Iraan Iredell Irving Italy Itasca Jacksboro Jacksonville Jamaica Beach Jasper Jefferson Jewett Johnson City Junction Karnack Katy Keller Kemah Kenefick Kennedale Kerens Kerrville Kilgore Killeen Kingsville Kingwood Kirbyville Kosse Kountze Krugerville Krum Kurten Kyle La Marque La Porte Lacy-Lakeview LaGrange Lake Brownwood Lake Dallas Lake Jackson Lakeway Lampasas Lamesa Lancaster Laredo League City Leander Leon Valley Leonard Levelland Lewisville Lindale Littlefield Live Oak Livingston Lockhart Lolita Longview Lorenzo Los Fresnos Los Ybanez Lubbock Lucas Luckenbach Lueders Lufkin Lumberton Maban Malakoff Manchaca Mansfield Marble Falls Marlin Marshall Mason Mathis McAllen McGregor McKinney McLeod Menard Merkel Mesquite Mexia Midland Midlothian Midway Miles Millersview Millican Mineola Mission Missouri City Mobile City Monahans Mont Belvieu Moody Moore Station Morgan's Point Moulton Mount Pleasant Murphy Nacogdoches Nassau Bay Neiderwald Nesbitt New Boston New Braunfels Newton Neylandville North Cleveland North Richland Hills North Zulch Oak Leaf Oak Point Odessa Old River-Winfree Onalaska Orange Overton Paint Rock Palestine Pampa Pana Maria Pantego Paris Parker Pasadena Pearland Pecos Perryton Pflugerville Pharr Pineland Pittsburg Plainview Plano Plum Grove Ponder Port Aransas Port Arthur Port Lavaca Portland Post Post Oak Bend City Prairie Hill (Washinton County) Presidio Prosper Quanah Queen City Quinlan Quitaque Quitman Ranger Ravenna Red Oak Refugio Reno Richardson Richland Riesel Rising Star River Oaks Roanoke Robinson Rockwall Rosenberg Rosser Round Rock Round Top Rowena Rowlett Rusk Sachse Sadler Saginaw Salado San Angelo San Antonio San Benito San Marcos San Saba Sanctuary Sanderson Sanger Santa Anna Santa Fe Savoy Schertz Scottsville Scurry Seabrook Seagoville Sealy Seguin Seminole Seymour Shallowater Shamrock Shavano Park Shenandoah Sheldon Sherman Shiner Shoreacres Silsbee Slaton Smithville Snyder Somerville Sonora Sour Lake South Padre Island Southlake Southmayd Spearman Spring Valley Springtown Spur Stafford Stephenville Stowell Sugar Land Sunnyvale Sweeny Sweetwater Tahoka Taylor Teague Temple Tenaha Terrell Texarkana Texas City The Colony The Woodlands Tiki Island Timpson Tioga Toco Tom Bean Tomball Trophy Club Troup Turkey Tyler Uncertain Universal City University Park Utopia Van Alstyne Vanderbilt Van Horn Venus Vernon Victoria Vidor Volente Waco Waskom Watauga Waxahachie Weatherford Webberville Webster Weslaco West Columbia West Lake Hills West Orange West University Place Westlake Wheeler White Oak White Settlement Whitehouse Wichita Falls Willow Park Wimberley Windrest Winnie Winters Wixon Valley Wolfe City Woodlake Woodlawn Woodville Woodway Wortham Wylie Yoakum Zapata Zavalla

. . .