William F. Smith: “However, I want to point out that this is the same Justice Department in 1995 that admitted that under current law, "The…”

“However, I want to point out that this is the same Justice Department in 1995 that admitted that under current law, "The government presumably would have the right to transfer the cases and consolidate them in one forum." Also, all appeals in "takings" cases will be heard by the Court of Appeals for the Federal circuit, so a court precedent in takings cases will remain uniform regardless of what trial court a citizen initially chooses. The citizen will not be able to avoid unfavorable precedent by going to one court or the other. Another point is that today a citizen has a choice of three courts to go to in a tax case. If the citizen does not pay the tax owed, he or she can go to a tax court. If the citizen pays the tax, the citizen can choose to go to the district court nearest to where they reside, or they can go to the Court of Federal Claims. As Chief Justice Lawrence Smith has stated, "All 3 courts have developed their own particular abilities, and this system has provided, in the view of really all the tax bar, even the IRS and the Justice Department, a better system for the United States." We should provide U.S. citizens the same flexibility in takings cases that they now enjoy in tax disputes.”