Bankruptcy Courts\u27 Authority under § 505

Section 505 of the Bankruptcy Code allows a court of determine tax related issues. Apart from three narrow exceptions contained within the provision, bankruptcy courts\u27 authority under § 505 is essentially limitless. The broad language of § 505 extends bankruptcy courts\u27 authority far beyond the context of bankruptcy, and courts have acknowledged that the plain meaning of the statute effectively creates a second tax court system. Interpreting § 505 in this manner raises constitutionality and federalism concerns and is ostensibly impractical. For these reasons, courts have taken three general approaches to define the extent of bankruptcy courts\u27 authority under § 505. This Comment evaluates these three approaches and examines other limitations and mechanisms that courts have utilized to restrict bankruptcy courts\u27 authority to adjudicate § 505 proceedings. It concludes that the \u27arising under\u27 approach is the ideal solution to § 505 because it emphasizes practicality while adhering to statutory canons and the goals of bankruptcy