federal tax law research hierarchies of authority paul d. callister, jd, mslis director of the leon...
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Federal Tax Law ResearchFederal Tax Law ResearchHierarchies of AuthorityHierarchies of Authority
Paul D. CallisterPaul D. Callister, JD, MSLIS, JD, MSLISDirector of the Leon E. Bloch Law Library
& Associate Professor of Law
UMKC School of Law
©2004, 2005. Paul D. Callister 04/18/23 20:55
Primary Authority (Caselaw)Primary Authority (Caselaw)
Institution Reported Binding Upon
Supreme Court Supreme Court Reporter/US Tax Cases
Parties and as precedent for all courts
Courts of Appeals
Federal Reporter/US Tax Cases
Parties and as precedent for all courts of that circuit including cases before Tax Court
District Court/Court of Claims
Federal Supplement/US Tax Cases
Parties and as precedent for that district (including Tax Court)
Tax Court Tax Court Reports
Tax Court Memo
Parties and as precedent in Tax Court (unless other Fed. Court decided). Tax Court Reports are cases of first impression. Tax Court Memo for cases where the issue is how to apply settled law.
Acquiescence v. Non-AcquiescenceAcquiescence v. Non-Acquiescence
Deficiency Notice
90-Day Letter
To Pay or Not to Pay
Pay Tax andFile Claim for
Refund
Not Pay & Petition Tax Ct.
Notice of Claim
Disallowance
Choice of ActionFile Petition
Tax CourtFed. Court
of Claims
Fed. Dist. Court
Court of Appealsfor your Circuit
Court of Appealsfor Fed. Circuit
U.S. Supreme Ct.
Weight
IRS National Office
Treasury
Institution
An official position as to application of the Code or Regulations to a specific situation (usually submitted by taxpayer). “Second in importance to regulations.”
Internal Revenue Bulletin (Cum. Bulletin). Published by CCH, Mertens, etc.
Revenue Ruling
No binding effect until made final (after hearings and comment period). Does give guidance as to IRS’ interpretation.
Proposed Regulations (TDs)
Issued for immediate guidance to tax papers as a result of new legislation. Issued without hearing or comment period. Three year expiration date. Must issue proposed regulations at the same time. Not binding if court finds to be an incorrect interpretation of tax code.
Temporary Regulations (TDs)
Treasury (IRS) interpretation of tax code (“general regulations”) or law-making function (“legislative regulations”) delegated by code. Difficult to challenge in court. Legislative regulations bear the greatest precedential value of any IRS pronouncement.
Federal Register, & Code of Federal Regulations. Final regulations are also published in the Internal Revenue Bulletin (which is bound as the Cumulative Bulletin). Also published by CCH, Mertens, etc.
Treasury Regulations, aka Treasury Decisions or TDs (Final Regs)
Binding upon/Who’s it forReported inDocument
Primary Authority (Regulations & Rulings)Primary Authority (Regulations & Rulings)
Weight
IRS National Office
Treasury
Institution
An official position as to application of the Code or Regulations to a specific situation (usually submitted by taxpayer). “Second in importance to regulations.”
Internal Revenue Bulletin (Cum. Bulletin). Published by CCH, Mertens, etc.
Revenue Ruling
No binding effect until made final (after hearings and comment period). Does give guidance as to IRS’ interpretation.
Proposed Regulations (TDs)
Issued for immediate guidance to tax papers as a result of new legislation. Issued without hearing or comment period. Three year expiration date. Must issue proposed regulations at the same time. Not binding if court finds to be an incorrect interpretation of tax code.
Temporary Regulations
(TDs)
Treasury (IRS) interpretation of tax code (“general regulations”) or law-making function (“legislative regulations”) delegated by code. Difficult to challenge in court. Legislative regulations bear the greatest precedential value of any IRS pronouncement.
Federal Register, & Code of Federal Regulations. Final regulations are also published in the Internal Revenue Bulletin (which is bound as the Cumulative Bulletin). Also published by CCH, Mertens, etc
Treasury Regulations, aka Treasury Decisions or TDs (Final Regs)
Binding upon/Who’s it forReported inDocument
Primary Authority (Regulations & Rulings)Primary Authority (Regulations & Rulings)
Weight
IRS National Office
Treasury
Institution
An official position as to application of the Code or Regulations to a specific situation (usually submitted by taxpayer). “Second in importance to regulations.”
Internal Revenue Bulletin (Cum. Bulletin). Published by CCH, Mertens, etc.
Revenue Ruling
No binding effect until made final (after hearings and comment period). Does give guidance as to IRS’ interpretation.
Proposed Regulations (TDs)
Issued for immediate guidance to tax papers as a result of new legislation. Issued without hearing or comment period. Three year expiration date. Must issue proposed regulations at the same time. Not binding if court finds to be an incorrect interpretation of tax code.
Temporary Regulations (TDs)
Treasury (IRS) interpretation of tax code (“general regulations”) or law-making function (“legislative regulations”) delegated by code. Difficult to challenge in court. Legislative regulations bear the greatest precedential value of any IRS pronouncement.
Federal Register, & Code of Federal Regulations. Final regulations are also published in the Internal Revenue Bulletin (which is bound as the Cumulative Bulletin). Also published by CCH, Mertens, etc
Treasury Regulations, aka Treasury Decisions or TDs (Final Regs)
Binding upon/Who’s it forReported inDocument
Primary Authority (Regulations & Rulings)Primary Authority (Regulations & Rulings)
Weight
IRS National Office
Treasury
Institution
An official position as to application of the Code or Regulations to a specific situation (usually submitted by taxpayer). “Second in importance to regulations.”
Internal Revenue Bulletin (Cum. Bulletin). Published by CCH, Mertens, etc.
Revenue Ruling
No binding effect until made final (after hearings and comment period). Does give guidance as to IRS’ interpretation.
Proposed Regulations (TDs)
Issued for immediate guidance to tax papers as a result of new legislation. Issued without hearing or comment period. Three year expiration date. Must issue proposed regulations at the same time. Not binding if court finds to be an incorrect interpretation of tax code.
Temporary Regulations (TDs)
Treasury (IRS) interpretation of tax code (“general regulations”) or law-making function (“legislative regulations”) delegated by code. Difficult to challenge in court. Legislative regulations bear the greatest precedential value of any IRS pronouncement.
Federal Register, & Code of Federal Regulations. Final regulations are also published in the Internal Revenue Bulletin (which is bound as the Cumulative Bulletin). Also published by CCH, Mertens, etc
Treasury Regulations, aka Treasury Decisions or TDs (Final Regs)
Binding upon/Who’s it forReported inDocument
Primary Authority (Regulations & Rulings)Primary Authority (Regulations & Rulings)
Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).
Commercial PublisherTechnical Advice Memo
Same as a Private Letter Ruling except issued by a local office.
FOIADetermination Letter
Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.
Commercial PublisherPrivate Letter Ruling
Internal Revenue Bulletin (Cumulative Bulletin). Also published by CCH, Mertens, etc.
IRS National Office
Commercial Publisher
Institution
Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.
General Counsel’s Memo
(“FSA”)
Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.
Revenue Procedure
Binding Upon/Who’s it forReported inDocument
Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)
Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)
Institution Document Reported in Binding Upon/Who’s it for
IRS National Office
Revenue Procedure
Internal Revenue Bulletin (Cumulative Bulletin). Published by CCH, Mertens, etc.
Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.
Private Letter Ruling
Commercial Publisher Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.
Determination Letter
FOIA Same as a Private Letter Ruling except issued by a local office.
Technical Advice Memo
Commercial Publisher Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).
General Counsel’s Memo (“FSA”)
Commercial Publisher Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.
Adobe Acrobat Document
Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)
Institution Document Reported in Binding Upon/Who’s it for
IRS National Office
Revenue Procedure
Internal Revenue Bulletin (Cumulative Bulletin). Published by CCH, Mertens, etc.
Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.
Private Letter Ruling
Commercial Publisher Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.
Determination Letter
FOIA (Freedom of Information Act)
Same as a Private Letter Ruling except issued by a district office.
Technical Advice Memo
Commercial Publisher Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).
General Counsel’s Memo (“FSA”)
Commercial Publisher Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.
Adobe Acrobat Document
Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)
Institution Document Reported in Binding Upon/Who’s it for
IRS National Office
Revenue Procedure
Internal Revenue Bulletin (Cumulative Bulletin). Published by CCH, Mertens, etc.
Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.
Private Letter Ruling
Commercial Publisher Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.
Determination Letter
FOIA Same as a Private Letter Ruling except issued by a local office.
Technical Advice Memo
Commercial Publisher Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).
General Counsel’s Memo
(“FSA”)
Commercial Publisher Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.
Adobe Acrobat Document
Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)
Institution Document Reported in Binding Upon/Who’s it for
IRS National Office
Revenue Procedure
Internal Revenue Bulletin (Cumulative Bulletin). Published by CCH, Mertens, etc.
Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.
Private Letter Ruling
Commercial Publisher Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.
Determination Letter
FOIA Same as a Private Letter Ruling except issued by a local office.
Technical Advice Memo
Commercial Publisher Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).
General Counsel’s Memo
(FSA)
Commercial Publisher Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.
Adobe Acrobat Document
Adobe Acrobat Document
Other IRS DocumentsOther IRS Documents(Available at www.IRS.gov)(Available at www.IRS.gov)
• Publications• Notices• Acquiescence and Non-acquiescence notices• Internal Revenue Manual
InstitutionalProcess
Authoritative/Primary
Documents
Access Tools
Tax ResearchTax Research
Institution
SecondaryDocuments
Commercial Publishers
The EndThe End