U.S. Federal Tax Research explains the fundamentals of federal tax research, including the many legislative, administrative, and judicial authorities that the tax practitioner deals with in analyzing and handling tax matters. Written with keen researching insights and “what if” scenarios by Peter J. Lowy, Esq., this Portfolio outlines the main authorities that are pertinent to the tax practitioner, describes their precedential value, and explains how to locate them. 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.
U.S. Federal Tax Research also describes the general methodology for doing federal tax research, including resources available to tax practitioners from the government and from commercial publishers.
Specific topics covered include authoritative weight, constitutional research, legislative history, Internal Committee Documents, revenue rulings and procedures, Holding vs. Dicta, researching the Internal Revenue Manual, the Blue Book, and much more.
U.S. Federal Tax Research allows you to benefit from:
This Portfolio is part of the U.S. Income Portfolios Library, a comprehensive series that includes more than 200 Portfolios, which covers every federal tax topic with expert, in-depth analysis, and offer commentary on a wide range of federal taxation topics, including Compensation Planning, Deductions and Credits, Partnerships and Corporations, Special Pass-Through Entities, Corporate Reorganizations, Real Estate, Procedure and Administration, and more.
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
3. Researching Treaties
a. Source Materials
b. Traditional Research
c. Electronic Research
C. Statutes
3. Researching Statutes
b. Finding Relevant Source Materials
(1) Traditional Research
(2) Electronic Research
c. Repealed Statutory Provisions
d. Pending Legislation
D. Legislative History
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
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
3. Proposed Regulations
4. Preambles to Regulations
5. Invalidated Regulations
6. Researching Regulations
b. Locating Relevant Regulations
c. Pending Regulations
d. Preambles
e. Invalidated Regulations
f. Updating Regulations
C. IRS Pronouncements - Overview
D. Internal Revenue Bulletin
1. Revenue Rulings
(1) In Administrative Practice
(2) In Litigation
2. Revoked Revenue Rulings
b. Authoritative Value
3. Obsolete Revenue Rulings
4. Revenue Procedures
5. Notices and Announcements
6. Notices of Acquiescence
7. Researching Bulletin Pronouncements
c. E-Research
d. Notices of Acquiescence
e. Updating Rulings
E. Written Determinations
1. Private Letter Rulings
(1) Recipient Taxpayers
(2) Other Taxpayers
2. Determination Letters
3. Technical Advice Memoranda
4. Technical Expedited Advice Memoranda
5. Information Letters
6. Researching Written Determinations
F. Information for the General Public
1. IRS Publications
c. Researching Publications
(1) Traditional Resources
(2) Electronic Resources
2. IRS Forms and Instructions
c. Researching IRS Forms and Instructions
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
c. Researching the Internal Revenue Manual
2. Introduction to Chief Counsel Advice
3. General Counsel Memoranda
4. Field Service Advice
5. Actions on Decision
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
H. Miscellaneous
1. IRS Oral Advice
2. Speeches by IRS/Treasury Officials
IV. The Judiciary
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
C. U.S. Courts of Appeals
a. In Litigation
b. Before the Internal Revenue Service
D. U.S. District Courts
E. U.S. Bankruptcy Courts
F. Board of Tax Appeals
G. U.S. Tax Court
H. U.S. Court of Federal Claims
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
V. Legal Commentary
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
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