PORTFOLIO

U.S. Federal Tax Research (Portfolio 100)

Be a trusted advisor to your clients with Bloomberg BNA Tax Portfolios. This portfolio explains the fundamentals of federal tax research. 

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DESCRIPTION

U.S. Federal Tax Research   explains the fundamentals of federal tax research.

 

 

 

In particular, the Portfolio addresses a prerequisite for making sound professional judgments on federal tax issues by describing the many types of authority governing federal tax issues and discussing their precedential value. In addition, the Portfolio explains the extent to which certain authorities, particularly court cases, are binding on the IRS and the courts in later cases.

 

 

 

The Portfolio also describes the general methodology for doing federal tax research, including resources available to tax practitioners from the government and from commercial publishers.

 


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AUTHORS

Bloomberg BNA Portfolios are written by leading tax professionals who set the standard as leaders in their fields. The U.S. Federal Tax Research portfolio was authored by the following lawyer.  

 

PETER A. LOWY

Peter A. Lowy, obtained his J.D., cum laude from Tulane Law School and his L.L.M. (taxation) from New York University School of Law. He is a member of the New York and Texas bars. He’s currently Senior Tax Counsel for the Shell Oil Company and an Adjunct Professor at the University of Houston Law Center (Tax Controversies; Tax Research).

    

Credentials /

Peter A. Lowy, J.D.: (cum laude and member of law review), Tulane Law School; L.L.M. (taxation), New York University School of Law; member, New York and Texas bars; currently Senior Tax Counsel, Shell Oil Company; Adjunct Professor, University of Houston Law Center (Tax Controversies; Tax Research); Vice-Chair, American Bar Association Tax Section Court Procedure & Practice Committee; Chair, American Bar Association Tax Section Pro Bono Committee; formerly Senior Tax Attorney, Exxon Mobil Corporation; Attorney-Advisor, the Honorable Maurice Foley, United States Tax Court; Judicial Clerk, the Honorable Nauman Scott, U.S. District Court; Recipient, 2003 ABA Tax Section Pro Bono Award.


TABLE OF CONTENTS

Detailed Analysis

I. Introduction

Introductory Material

A. Introduction to Authoritative Weight

B. Introduction to Tax Research

C. Traditional Research

D. Electronic Research

1. Boolean (Terms & Connector) Searches

2. Natural Language Searches

3. Hyperlinks

E. Organization of the Portfolio

F. One-Stop Shopping Research

1. Organized by Code Section

2. Organized by Subject Matter

II. Legislation

A. The Constitution of the United States

1. General Description

2. Authoritative Weight

3. Constitutional Research

a. Traditional Research

b. Electronic Research

B. International Tax Treaties

1. General Description

2. Authoritative Weight

3. Researching Treaties

a. Source Materials

b. Traditional Research

c. Electronic Research

C. Statutes

1. General Description

2. Authoritative Weight

3. Researching Statutes

a. Source Materials

b. Finding Relevant Source Materials

(1) Traditional Research

(2) Electronic Research

c. Repealed Statutory Provisions

d. Pending Legislation

D. Legislative History

1. General Description

a. Introduction of Bill

b. House Ways and Means

c. Floor of the House

d. Senate Finance Committee

e. Floor of the Senate

f. Conference Committee

g. Final Vote

h. Presidential Action

i. The Blue Book - The Joint Committee on Taxation

j. Technical Corrections

2. Authoritative Weight

a. Committee Reports

b. Conference Reports

c. Colloquies from the Floor

d. Other Items of Legislative History

(1) Hearing Transcripts

(2) Post-Enactment Statements by Legislators

(3) Blue Book

3. Researching Legislative History

a. Shrink-Wrapped Histories

b. Compiling Each Item of History

(1) Conference and Committee Reports

(2) Floor Statements and Colloquies

(3) Internal Committee Documents

(4) Presidential Statements

(5) The Blue Book

III. Administrative Pronouncements

A. Introduction

B. Treasury Pronouncements

1. Final Regulations

a. General Description

b. Authoritative Weight

2. Temporary Regulations

a. General Description

b. Authoritative Weight

3. Proposed Regulations

a. General Description

b. Authoritative Weight

4. Preambles to Regulations

a. General Description

b. Authoritative Weight

5. Invalidated Regulations

a. General Description

b. Authoritative Weight

6. Researching Regulations

a. Source Materials

b. Locating Relevant Regulations

(1) Traditional Research

(2) Electronic Research

c. Pending Regulations

d. Preambles

e. Invalidated Regulations

f. Updating Regulations

C. IRS Pronouncements - Overview

D. Internal Revenue Bulletin

1. Revenue Rulings

a. General Description

b. Authoritative Weight

(1) In Administrative Practice

(2) In Litigation

2. Revoked Revenue Rulings

a. General Description

b. Authoritative Value

3. Obsolete Revenue Rulings

a. General Description

b. Authoritative Weight

4. Revenue Procedures

a. General Description

b. Authoritative Weight

5. Notices and Announcements

a. General Description

b. Authoritative Weight

6. Notices of Acquiescence

a. General Description

b. Authoritative Weight

7. Researching Bulletin Pronouncements

a. Source Materials

b. Traditional Research

c. E-Research

d. Notices of Acquiescence

e. Updating Rulings

E. Written Determinations

1. Private Letter Rulings

a. General Description

b. Authoritative Weight

(1) Recipient Taxpayers

(2) Other Taxpayers

2. Determination Letters

a. General Description

b. Authoritative Weight

(1) Recipient Taxpayers

(2) Other Taxpayers

3. Technical Advice Memoranda

a. General Description

b. Authoritative Weight

(1) Recipient Taxpayers

(2) Other Taxpayers

4. Technical Expedited Advice Memoranda

a. General Description

b. Authoritative Weight

5. Information Letters

a. General Description

b. Authoritative Weight

6. Researching Written Determinations

a. Traditional Research

b. Electronic Research

F. Information for the General Public

1. IRS Publications

a. General Description

b. Authoritative Weight

c. Researching Publications

(1) Traditional Resources

(2) Electronic Resources

2. IRS Forms and Instructions

a. General Description

b. Authoritative Weight

c. Researching IRS Forms and Instructions

(1) Traditional Resources

(2) Electronic Resources

3. Other IRS Information for the General Public

a. Technical Information Releases

b. Information Releases

c. IRS Website

G. Internal IRS Documents

1. Internal Revenue Manual

a. General Description

b. Authoritative Weight

c. Researching the Internal Revenue Manual

2. Introduction to Chief Counsel Advice

3. General Counsel Memoranda

a. General Description

b. Authoritative Weight

4. Field Service Advice

a. General Description

b. Authoritative Weight

5. Actions on Decision

a. General Description

b. Authoritative Weight

6. Other Chief Counsel Advice

a. Service Center Advice

b. Chief Counsel Bulletins

c. Litigation Guideline Memoranda

d. Chief Counsel Notices

e. IRS Compliance Officer Memoranda

f. Technical Memoranda

7. Researching Chief Counsel Advice

a. Traditional Research

b. Electronic Research

H. Miscellaneous

1. IRS Oral Advice

a. General Description

b. Authoritative Weight

2. Speeches by IRS/Treasury Officials

a. General Description

b. Authoritative Weight

IV. The Judiciary

A. Introduction

1. Overview of Judicial Hierarchy

2. Introduction to Authoritative Weight

3. Holding vs. Dicta

4. Concurring and Dissenting Opinions

5. Summary

B. The Supreme Court

1. General Description

2. Authoritative Weight

C. U.S. Courts of Appeals

1. General Description

2. Authoritative Weight

a. In Litigation

b. Before the Internal Revenue Service

D. U.S. District Courts

1. General Description

2. Authoritative Weight

E. U.S. Bankruptcy Courts

1. General Description

2. Authoritative Weight

F. Board of Tax Appeals

1. General Description

2. Authoritative Weight

G. U.S. Tax Court

1. General Description

2. Authoritative Weight

H. U.S. Court of Federal Claims

1. General Description

2. Authoritative Weight

I. Researching Judicial Authorities

1. Goals of Research

2. Traditional Research

a. Sources for Case Law

(1) Supreme Court

(2) U.S. Courts of Appeal and District Courts

(3) U.S. Bankruptcy Courts

(4) Court of Federal Claims

(5) U.S. Tax Court

b. Finding Relevant Cases

(1) Tax Treatises and Legal Encyclopedias

(2) West's Key Cites

(3) Tax-Specific Digests

(4) Citators

(5) Newsletters and Periodicals

c. Summary

3. Electronic Research

a. Sources for Case Law

b. Finding Relevant Cases

V. Legal Commentary

A. Introduction

B. Treatises

C. Legal Encyclopedias

D. Law Reviews

E. Legal Periodicals

F. Headnotes

G. Researching Law Reviews & Periodicals

1. Traditional Research

2. E-Research


WORKING PAPERS

Working Papers

Table of Worksheets

Worksheet 1 Legislative History Checklist

Worksheet 2 IRS Pronouncements Checklist

Worksheet 3 Judicial Hierarchy Diagram

Bibliography

OFFICIAL

Statutes and Regulations:

Revenue Rulings and Procedures:

Cases:

UNOFFICIAL

Periodicals:

1965

1971

1979

1983

1986

1987

1988

1989

1990

1991

1994

1995

1997

1998

2000

2001

2002

2003

2004