Federal Tax ResearchProfessor Lisa Smith-Butler

Advanced Legal ResearchFall 2014

Many thanks to Professor Gail Levin Richmond at Nova Southeastern University Shepard Broad Law Center for guiding me through the thicket of tax research

Many thanks to Professor Gail Levin Richmond at Nova Southeastern University Shepard Broad Law Center for guiding me through the thicket of tax research

Federal Tax Research

The US Constitution article 1 Sec8cl 1 empowers the US Congress to lay and collect Taxes Duties Imposts and Excises and to pay the debts and provide for the common Defense and generalWelfare of the United States But all Duties Imposts and Excises shall be uniform Throughout the United States

How do I start a tax research project

If you have a citation or popular name go directly to Title 26 (Internal Revenue Code) of the Code

If you know very little about the topic and want to begin to familiarize yourself select a secondary resource to assist

Secondary Sources

Secondary sources that will help explain tax research materials and techniques includeBarkan Steve ed et al Federal Tax Research

in Fundamentals of Legal Research 9th ed (New York Foundation Press 2009) KF 240F85 2009

Richmond Gail Levin Federal Tax Research Guide to Materials and Techniques 8th ed (New York Foundation Press 2010) KF 241 T38 R53 2010

Primary Sources of Authority

As with every other subject that we have examined this semester there are three primary sources of authority with regards to federal taxation

Primary sources of federal tax authority include statutes ie legislation drafted by the US Congress regulations promulgated under either a delegation of

legislative power to the Treasury Department or an exercise of executive power by the Internal Revenue Service (IRS)

cases decided initially by the Tax Court a US District Court the Court of Federal Claims or a US Bankruptcy Court Those decisions can be appealed to the appropriate US Court of Appeals and ultimately the US Supreme Court

Statutes

Legislation enacted by the US Congress regarding taxes is published (codified or published in a subject arrangement) in Title 26 of the United States Code

The USC can be found in in print publications by GPO West and Lexisonline at no charge at FDsys online at fee sites such as WestlawNext Lexis Advance

Bloomberg Law and HeinOnline in commercial publications print and electronic such as

Bloomberg BNArsquos tax products CCHrsquos Standard Federal Tax Reporter Mertenrsquos and RIA Checkpoint

How do I start a tax research project

If you have a citation or popular name go directly to Title 26 (Internal Revenue Code) of the Code

If you know very little about the topic and want to begin to familiarize yourself select a secondary resource to assist

Secondary Sources

Secondary sources that will help explain tax research materials and techniques includeBarkan Steve ed et al Federal Tax Research

in Fundamentals of Legal Research 9th ed (New York Foundation Press 2009) KF 240F85 2009

Richmond Gail Levin Federal Tax Research Guide to Materials and Techniques 8th ed (New York Foundation Press 2010) KF 241 T38 R53 2010

Primary Sources of Authority

As with every other subject that we have examined this semester there are three primary sources of authority with regards to federal taxation

Primary sources of federal tax authority include statutes ie legislation drafted by the US Congress regulations promulgated under either a delegation of

legislative power to the Treasury Department or an exercise of executive power by the Internal Revenue Service (IRS)

cases decided initially by the Tax Court a US District Court the Court of Federal Claims or a US Bankruptcy Court Those decisions can be appealed to the appropriate US Court of Appeals and ultimately the US Supreme Court

Statutes

Legislation enacted by the US Congress regarding taxes is published (codified or published in a subject arrangement) in Title 26 of the United States Code

The USC can be found in in print publications by GPO West and Lexisonline at no charge at FDsys online at fee sites such as WestlawNext Lexis Advance

Bloomberg Law and HeinOnline in commercial publications print and electronic such as

Bloomberg BNArsquos tax products CCHrsquos Standard Federal Tax Reporter Mertenrsquos and RIA Checkpoint

Secondary Sources

Secondary sources that will help explain tax research materials and techniques includeBarkan Steve ed et al Federal Tax Research

in Fundamentals of Legal Research 9th ed (New York Foundation Press 2009) KF 240F85 2009

Richmond Gail Levin Federal Tax Research Guide to Materials and Techniques 8th ed (New York Foundation Press 2010) KF 241 T38 R53 2010

Primary Sources of Authority

As with every other subject that we have examined this semester there are three primary sources of authority with regards to federal taxation

Primary sources of federal tax authority include statutes ie legislation drafted by the US Congress regulations promulgated under either a delegation of

legislative power to the Treasury Department or an exercise of executive power by the Internal Revenue Service (IRS)

cases decided initially by the Tax Court a US District Court the Court of Federal Claims or a US Bankruptcy Court Those decisions can be appealed to the appropriate US Court of Appeals and ultimately the US Supreme Court

Statutes

Legislation enacted by the US Congress regarding taxes is published (codified or published in a subject arrangement) in Title 26 of the United States Code

The USC can be found in in print publications by GPO West and Lexisonline at no charge at FDsys online at fee sites such as WestlawNext Lexis Advance

Bloomberg Law and HeinOnline in commercial publications print and electronic such as

Bloomberg BNArsquos tax products CCHrsquos Standard Federal Tax Reporter Mertenrsquos and RIA Checkpoint

Primary Sources of Authority

As with every other subject that we have examined this semester there are three primary sources of authority with regards to federal taxation

Primary sources of federal tax authority include statutes ie legislation drafted by the US Congress regulations promulgated under either a delegation of

legislative power to the Treasury Department or an exercise of executive power by the Internal Revenue Service (IRS)

cases decided initially by the Tax Court a US District Court the Court of Federal Claims or a US Bankruptcy Court Those decisions can be appealed to the appropriate US Court of Appeals and ultimately the US Supreme Court

Statutes

Legislation enacted by the US Congress regarding taxes is published (codified or published in a subject arrangement) in Title 26 of the United States Code

The USC can be found in in print publications by GPO West and Lexisonline at no charge at FDsys online at fee sites such as WestlawNext Lexis Advance

Bloomberg Law and HeinOnline in commercial publications print and electronic such as

Bloomberg BNArsquos tax products CCHrsquos Standard Federal Tax Reporter Mertenrsquos and RIA Checkpoint

Statutes

Legislation enacted by the US Congress regarding taxes is published (codified or published in a subject arrangement) in Title 26 of the United States Code

The USC can be found in in print publications by GPO West and Lexisonline at no charge at FDsys online at fee sites such as WestlawNext Lexis Advance

Bloomberg Law and HeinOnline in commercial publications print and electronic such as

Bloomberg BNArsquos tax products CCHrsquos Standard Federal Tax Reporter Mertenrsquos and RIA Checkpoint

Bloomberg BNA

Bloomberg BNA is best known for its TAX MANAGEMENT PORTFOLIOS as well as its current awareness resource the DAILY TAX REPORT

Bloomberg BNA Tax Materials

Bloomberg Tax Management Portfolio

CCH Standard Federal Tax Reporter

CCH Standard Federal Tax Reporter

SFTR can be considered one stop shopping because the researcher can access thetext of the IRCselected legislative history pertaining to IRC

provisionscommittee reportsRegulationsAnnotations amp Commentary

IRC or Code Section

Legislative History History Notes

Regulations

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Bloomberg BNA Tax Materials

Bloomberg Tax Management Portfolio

CCH Standard Federal Tax Reporter

CCH Standard Federal Tax Reporter

SFTR can be considered one stop shopping because the researcher can access thetext of the IRCselected legislative history pertaining to IRC

provisionscommittee reportsRegulationsAnnotations amp Commentary

IRC or Code Section

Legislative History History Notes

Regulations

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Bloomberg Tax Management Portfolio

CCH Standard Federal Tax Reporter

CCH Standard Federal Tax Reporter

SFTR can be considered one stop shopping because the researcher can access thetext of the IRCselected legislative history pertaining to IRC

provisionscommittee reportsRegulationsAnnotations amp Commentary

IRC or Code Section

Legislative History History Notes

Regulations

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

CCH Standard Federal Tax Reporter

CCH Standard Federal Tax Reporter

SFTR can be considered one stop shopping because the researcher can access thetext of the IRCselected legislative history pertaining to IRC

provisionscommittee reportsRegulationsAnnotations amp Commentary

IRC or Code Section

Legislative History History Notes

Regulations

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

CCH Standard Federal Tax Reporter

SFTR can be considered one stop shopping because the researcher can access thetext of the IRCselected legislative history pertaining to IRC

provisionscommittee reportsRegulationsAnnotations amp Commentary

IRC or Code Section

Legislative History History Notes

Regulations

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

IRC or Code Section

Legislative History History Notes

Regulations

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Legislative History History Notes

Regulations

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Regulations

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Annotations

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

CCH Explanations

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

RIA Checkpoint

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

RIA Checkpoint Current Awareness

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Browse Title 26 via RIA

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Browse Title 26 at FDsys

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Lexis Advance

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

WestlawNext

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

Legislative History Specialized Tax Resources

In addition to the usual sources for compiling a federal legislative history specialized tax resources exist

Some of these specialized resources areSeidmanrsquos Legislative History of Federal Income Ta

x laws 1861-1938

Seidmanrsquos Legislative History of Federal Income and Excess Profit Laws 1938-1953

Seidmanrsquos Legislative History of Excess Profit Tax Laws amp

Compiled Tax Legislative Histories by Bernard Reams

HeinOnline

In addition to the Seidman legislative histories Hein Online also provides access to tax and economic reform legislative histories as well as early tax and economic reform books

The IRC from 1909-1950 is also available via Hein Online

Hein recently added the Tax Archive Foundation to its Tax Library

HeinOnline

Regulations amp IRS Pronouncements

The Treasury Department promulgates and issues regulations pertaining to the tax code while the Internal Revenue Service makes pronouncements about pending situations of individualcorporate taxpayers and the tax code

These regulations pending regulations and various pronouncements are published in a variety of sources

HeinOnline

Regulations amp IRS Pronouncements

The Treasury Department promulgates and issues regulations pertaining to the tax code while the Internal Revenue Service makes pronouncements about pending situations of individualcorporate taxpayers and the tax code

These regulations pending regulations and various pronouncements are published in a variety of sources

Regulations amp IRS Pronouncements

The Treasury Department promulgates and issues regulations pertaining to the tax code while the Internal Revenue Service makes pronouncements about pending situations of individualcorporate taxpayers and the tax code

These regulations pending regulations and various pronouncements are published in a variety of sources

Treasury Department Regulations

Temporary and final regulations promulgated by the Treasury Department are also known as Treasury Decisions (TD)

As with all regulations these final regulations are initially published in the Federal Register (FR) and then codified into Title 26 of the Code of Federal Regulations (CFR)

Pending regulations ie proposed TDs are published in the Federal Register as are all pending federal regulations

Commercial Publications

Temporary and final tax regulations TDs are also published in commercial sources such asCCH Standard Federal Tax ReporterRIA Checkpoint orTax Analyst

Commercial Publications

Temporary and final tax regulations TDs are also published in commercial sources such asCCH Standard Federal Tax ReporterRIA Checkpoint orTax Analyst

IRS Pronouncements

The IRS issues pronouncements that are both officially published as well as unofficially

Officially published pronouncements includeRevenue Rulings (RR)Revenue Procedures (RP) ampNotices amp Announcements

These pronouncements do have legal significance for taxpayers

IRS Pronouncements

In addition to making and publishing official announcements the IRS also makes announcements that it publically releases but does not officially publish

These include Private Letter Rulings (PLR) Technical Advice Memorandum (TAM) Actions on Decision (AOD) General Counsel Memoranda (GCM) Internal Revenue Manual (IRM) Field Service Advice (FSA) Service Center Advice (SCA) Chief Counsel Advice (CCA) Chief Counsel Bulletins Litigation Guideline Memoranda (LGM) Industry Specialization Program (ISP)

Official IRS Pronouncements

Revenue Rulings (RR) are issued by the IRS to deal with particular factual situations presented by a taxpayer If the IRS determines that the ruling is of general interest it is published in the Internal Revenue Bulletin and Cumulative Bulletin

Revenue Rulings can be relied upon by taxpayers in similar factual situations

IRS Pronouncements

In addition to making and publishing official announcements the IRS also makes announcements that it publically releases but does not officially publish

These include Private Letter Rulings (PLR) Technical Advice Memorandum (TAM) Actions on Decision (AOD) General Counsel Memoranda (GCM) Internal Revenue Manual (IRM) Field Service Advice (FSA) Service Center Advice (SCA) Chief Counsel Advice (CCA) Chief Counsel Bulletins Litigation Guideline Memoranda (LGM) Industry Specialization Program (ISP)

Official IRS Pronouncements

Revenue Rulings (RR) are issued by the IRS to deal with particular factual situations presented by a taxpayer If the IRS determines that the ruling is of general interest it is published in the Internal Revenue Bulletin and Cumulative Bulletin

Revenue Rulings can be relied upon by taxpayers in similar factual situations

Official IRS Pronouncements

Revenue Rulings (RR) are issued by the IRS to deal with particular factual situations presented by a taxpayer If the IRS determines that the ruling is of general interest it is published in the Internal Revenue Bulletin and Cumulative Bulletin

Revenue Rulings can be relied upon by taxpayers in similar factual situations

Revenue Procedures amp Procedural Rules (RP)

These are publications in the Internal Revenue Bulletin and Cumulative Bulletin of IRS practices and procedures

They are arranged by year of publication in chronological order

As with Revenue Rulings other taxpayers can rely upon Revenue Procedures to avoid ldquosubstantial understatement penaltiesrdquo

Officially Published IRS Pronouncements

Notices Announcements amp Other ItemsThese are officially released by the IRS and

published in the Internal Revenue Bulletin but not the Cumulative Bulletin

Internal Revenue Bulletin

Official Pronouncements of the IRS

Official pronouncements by the IRS are published in official IRS publications known as the Cumulative Bulletin and the Internal Revenue Bulletin

They are also published commercially in CCH and RIA Checkpoint

Official Pronouncements of the IRS

Official pronouncements by the IRS are published in official IRS publications known as the Cumulative Bulletin and the Internal Revenue Bulletin

They are also published commercially in CCH and RIA Checkpoint

Released IRS Pronouncements

The IRS also publically releases pronouncements such as TAMs AODs PLRs and other publications that the IRS does not consider to be ldquoofficially publishedrdquo

The IRS does not consider itself to be bound by these pronouncements to taxpayers as a group

Private Letter Rulings

Private Letter Rulings (PLR) are issued by the IRS to private taxpayers to provide guidance regarding a particular IRS policy as applied to a given set of factual circumstances

The taxpayer receives this ruling before it is publically released to others

While illustrative of IRS policy these PLRs cannot be relied upon by taxpayers other than the one to whom the ruling was issued

Actions on Decisions

Actions on Decisions demonstrate the reasons why the IRS chooses not to appeal an adverse decision issued against it by a trial level court

Technical Advice Memoranda amp General Counsel Memoranda

Technical Advice Memoranda (TAMs) are issued by the IRS in response to ldquoIRS requests arising out of tax return examinationsrdquoSee Richmond Gail Levin Federal Tax Research in

Fundamentals of Legal ResearchGeneral Counsel Memoranda (GCMs) come

from the Office of General Counsel of the IRS They provide the reasoning and authority relied upon by the IRS when issuing PLRs RRs and RPs

Where can we find the released yet not officially published IRS Pronouncements

Bloomberg BNA Tax amp Accounting CenterCCH Standard Federal Tax ReporterInternal Revenue BulletinLexis AdvanceRIA CheckpointTax AnalystsWestlaw Next

Bloomberg BNA Tax amp Accounting Center

CCH Standard Federal Tax Reporter

IRS Internal Revenue Bulletin

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Private Letter Rulings

Private Letter Rulings (PLR) are issued by the IRS to private taxpayers to provide guidance regarding a particular IRS policy as applied to a given set of factual circumstances

The taxpayer receives this ruling before it is publically released to others

While illustrative of IRS policy these PLRs cannot be relied upon by taxpayers other than the one to whom the ruling was issued

Actions on Decisions

Actions on Decisions demonstrate the reasons why the IRS chooses not to appeal an adverse decision issued against it by a trial level court

Technical Advice Memoranda amp General Counsel Memoranda

Technical Advice Memoranda (TAMs) are issued by the IRS in response to ldquoIRS requests arising out of tax return examinationsrdquoSee Richmond Gail Levin Federal Tax Research in

Fundamentals of Legal ResearchGeneral Counsel Memoranda (GCMs) come

from the Office of General Counsel of the IRS They provide the reasoning and authority relied upon by the IRS when issuing PLRs RRs and RPs

Where can we find the released yet not officially published IRS Pronouncements

Bloomberg BNA Tax amp Accounting CenterCCH Standard Federal Tax ReporterInternal Revenue BulletinLexis AdvanceRIA CheckpointTax AnalystsWestlaw Next

Bloomberg BNA Tax amp Accounting Center

CCH Standard Federal Tax Reporter

IRS Internal Revenue Bulletin

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Actions on Decisions

Actions on Decisions demonstrate the reasons why the IRS chooses not to appeal an adverse decision issued against it by a trial level court

Technical Advice Memoranda amp General Counsel Memoranda

Technical Advice Memoranda (TAMs) are issued by the IRS in response to ldquoIRS requests arising out of tax return examinationsrdquoSee Richmond Gail Levin Federal Tax Research in

Fundamentals of Legal ResearchGeneral Counsel Memoranda (GCMs) come

from the Office of General Counsel of the IRS They provide the reasoning and authority relied upon by the IRS when issuing PLRs RRs and RPs

Where can we find the released yet not officially published IRS Pronouncements

Bloomberg BNA Tax amp Accounting CenterCCH Standard Federal Tax ReporterInternal Revenue BulletinLexis AdvanceRIA CheckpointTax AnalystsWestlaw Next

Bloomberg BNA Tax amp Accounting Center

CCH Standard Federal Tax Reporter

IRS Internal Revenue Bulletin

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Technical Advice Memoranda amp General Counsel Memoranda

Technical Advice Memoranda (TAMs) are issued by the IRS in response to ldquoIRS requests arising out of tax return examinationsrdquoSee Richmond Gail Levin Federal Tax Research in

Fundamentals of Legal ResearchGeneral Counsel Memoranda (GCMs) come

from the Office of General Counsel of the IRS They provide the reasoning and authority relied upon by the IRS when issuing PLRs RRs and RPs

Where can we find the released yet not officially published IRS Pronouncements

Bloomberg BNA Tax amp Accounting CenterCCH Standard Federal Tax ReporterInternal Revenue BulletinLexis AdvanceRIA CheckpointTax AnalystsWestlaw Next

Bloomberg BNA Tax amp Accounting Center

CCH Standard Federal Tax Reporter

IRS Internal Revenue Bulletin

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Where can we find the released yet not officially published IRS Pronouncements

Bloomberg BNA Tax amp Accounting CenterCCH Standard Federal Tax ReporterInternal Revenue BulletinLexis AdvanceRIA CheckpointTax AnalystsWestlaw Next

Bloomberg BNA Tax amp Accounting Center

CCH Standard Federal Tax Reporter

IRS Internal Revenue Bulletin

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Bloomberg BNA Tax amp Accounting Center

CCH Standard Federal Tax Reporter

IRS Internal Revenue Bulletin

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

CCH Standard Federal Tax Reporter

IRS Internal Revenue Bulletin

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

IRS Internal Revenue Bulletin

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Lexis Advance

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

RIA Checkpoint

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Tax Analysts

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

WestlawNext

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Cases

After locating the applicable statutory provision and related regulations cases can then be reviewed to understand how courts are interpreting the IRC

Where do tax cases originateUS Tax Court US Bankruptcy CourtCourt of Federal ClaimsUS District Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

Cases in Tax Court

Taxpayers who can not or will not pay disputed tax bills with the IRS proceed to the US Tax Court to resolve their dispute

The official publication for US Tax Court decisions is United States Tax Court Reports

Commercial publications of Tax Court decisions include the CCH Tax Court Reporter amp RIA Tax Court

United States Tax Court

Bloomberg BNA Tax Cases

CCH Standard Federal Tax Reporter Cases

Lexis Advance Tax Cases

RIA Checkpoint Tax Cases

Tax Analysts Cases

WestlawNext Tax Cases

Tax Decisions in Bankruptcy Court amp the Court of Federal Claims

Decisions regarding taxes issued in a US Bankruptcy Court after 1980 are published in the subject publication Bankruptcy Reporter

Decisions from the US Court of Federal Claims are now published in the US Court of Claims Reports

Bloomberg BNA Tax Cases

CCH Standard Federal Tax Reporter Cases

Lexis Advance Tax Cases

RIA Checkpoint Tax Cases

Tax Analysts Cases

WestlawNext Tax Cases

Tax Decisions in Bankruptcy Court amp the Court of Federal Claims

Decisions regarding taxes issued in a US Bankruptcy Court after 1980 are published in the subject publication Bankruptcy Reporter

Decisions from the US Court of Federal Claims are now published in the US Court of Claims Reports

CCH Standard Federal Tax Reporter Cases

Lexis Advance Tax Cases

RIA Checkpoint Tax Cases

Tax Analysts Cases

WestlawNext Tax Cases

Tax Decisions in Bankruptcy Court amp the Court of Federal Claims

Decisions regarding taxes issued in a US Bankruptcy Court after 1980 are published in the subject publication Bankruptcy Reporter

Decisions from the US Court of Federal Claims are now published in the US Court of Claims Reports

Lexis Advance Tax Cases

RIA Checkpoint Tax Cases

Tax Analysts Cases

WestlawNext Tax Cases

Tax Decisions in Bankruptcy Court amp the Court of Federal Claims

Decisions regarding taxes issued in a US Bankruptcy Court after 1980 are published in the subject publication Bankruptcy Reporter

Decisions from the US Court of Federal Claims are now published in the US Court of Claims Reports

RIA Checkpoint Tax Cases

Tax Analysts Cases

WestlawNext Tax Cases

Tax Decisions in Bankruptcy Court amp the Court of Federal Claims

Decisions regarding taxes issued in a US Bankruptcy Court after 1980 are published in the subject publication Bankruptcy Reporter

Decisions from the US Court of Federal Claims are now published in the US Court of Claims Reports

Tax Analysts Cases

WestlawNext Tax Cases

Tax Decisions in Bankruptcy Court amp the Court of Federal Claims

Decisions regarding taxes issued in a US Bankruptcy Court after 1980 are published in the subject publication Bankruptcy Reporter

Decisions from the US Court of Federal Claims are now published in the US Court of Claims Reports

WestlawNext Tax Cases

Tax Decisions in Bankruptcy Court amp the Court of Federal Claims

Decisions regarding taxes issued in a US Bankruptcy Court after 1980 are published in the subject publication Bankruptcy Reporter

Decisions from the US Court of Federal Claims are now published in the US Court of Claims Reports

Tax Decisions in Bankruptcy Court amp the Court of Federal Claims

Decisions regarding taxes issued in a US Bankruptcy Court after 1980 are published in the subject publication Bankruptcy Reporter

Decisions from the US Court of Federal Claims are now published in the US Court of Claims Reports

Tax Decisions in US District Courts

Provided a tax payer can and does pay the disputed tax to the IRS the tax payer can then sue the IRS for a refund in the appropriate US federal district court

Before 1932 these decisions were published in the Federal Reporter

After 1932 these decisions were published in the Federal Supplement

Commercial Publications

Decisions involving tax disputes are published commercially inAmerican Federal Tax ReportsCCH Standard Federal Tax ReporterCCH Tax Court ReporterRIA United States Tax Court Reports

Appellate Decisions Involving Tax

Decisions from the Tax Court US District Court US Bankruptcy Court and Court of Federal Claims can be appealed to the appropriate Circuit Court and ultimately to the US Supreme Court

Circuit Court decisions are published in the Federal Reporter while US Supreme Court decisions are published in the US Reports

Updating Tax Materials

Tax citators exist enabling tax researchers to update their materials

Citators areShepards Federal Tax CitationsCCH Standard Federal Tax CitatorRIA Citator

Loose Leafs amp Treatises

Several loose leaf services subject specific to tax do exist and includeBloomberg BNA Tax Management PortfoliosCCH Standard Federal Tax ReporterMertenrsquos Law of Federal Income TaxationRIA Federal Tax Coordinator

NewslettersCurrent Awareness

BNA Daily Tax ReportTax Analysts Daily Tax Notes

Blogs TaxProf Blog

Commercial Publications

Decisions involving tax disputes are published commercially inAmerican Federal Tax ReportsCCH Standard Federal Tax ReporterCCH Tax Court ReporterRIA United States Tax Court Reports

Appellate Decisions Involving Tax

Decisions from the Tax Court US District Court US Bankruptcy Court and Court of Federal Claims can be appealed to the appropriate Circuit Court and ultimately to the US Supreme Court

Circuit Court decisions are published in the Federal Reporter while US Supreme Court decisions are published in the US Reports

Updating Tax Materials

Tax citators exist enabling tax researchers to update their materials

Citators areShepards Federal Tax CitationsCCH Standard Federal Tax CitatorRIA Citator

Loose Leafs amp Treatises

Several loose leaf services subject specific to tax do exist and includeBloomberg BNA Tax Management PortfoliosCCH Standard Federal Tax ReporterMertenrsquos Law of Federal Income TaxationRIA Federal Tax Coordinator

NewslettersCurrent Awareness

BNA Daily Tax ReportTax Analysts Daily Tax Notes

Blogs TaxProf Blog

Appellate Decisions Involving Tax

Decisions from the Tax Court US District Court US Bankruptcy Court and Court of Federal Claims can be appealed to the appropriate Circuit Court and ultimately to the US Supreme Court

Circuit Court decisions are published in the Federal Reporter while US Supreme Court decisions are published in the US Reports

Updating Tax Materials

Tax citators exist enabling tax researchers to update their materials

Citators areShepards Federal Tax CitationsCCH Standard Federal Tax CitatorRIA Citator

Loose Leafs amp Treatises

Several loose leaf services subject specific to tax do exist and includeBloomberg BNA Tax Management PortfoliosCCH Standard Federal Tax ReporterMertenrsquos Law of Federal Income TaxationRIA Federal Tax Coordinator

NewslettersCurrent Awareness

BNA Daily Tax ReportTax Analysts Daily Tax Notes

Blogs TaxProf Blog

Updating Tax Materials

Tax citators exist enabling tax researchers to update their materials

Citators areShepards Federal Tax CitationsCCH Standard Federal Tax CitatorRIA Citator

Loose Leafs amp Treatises

Several loose leaf services subject specific to tax do exist and includeBloomberg BNA Tax Management PortfoliosCCH Standard Federal Tax ReporterMertenrsquos Law of Federal Income TaxationRIA Federal Tax Coordinator

NewslettersCurrent Awareness

BNA Daily Tax ReportTax Analysts Daily Tax Notes

Blogs TaxProf Blog

Loose Leafs amp Treatises

Several loose leaf services subject specific to tax do exist and includeBloomberg BNA Tax Management PortfoliosCCH Standard Federal Tax ReporterMertenrsquos Law of Federal Income TaxationRIA Federal Tax Coordinator

NewslettersCurrent Awareness

BNA Daily Tax ReportTax Analysts Daily Tax Notes

Blogs TaxProf Blog

NewslettersCurrent Awareness

BNA Daily Tax ReportTax Analysts Daily Tax Notes

Blogs TaxProf Blog

Blogs TaxProf Blog

Forms Check out wwwirsgov

Questions

Stop by the Reference Desk or check out Gail Levin Richmondrsquos Tax Research Techniques

• Federal Tax Research
• Slide 2
• Federal Tax Research (2)
• Slide 4
• How do I start a tax research project
• Secondary Sources
• Primary Sources of Authority
• Statutes
• Bloomberg BNA
• Bloomberg BNA Tax Materials
• Slide 11
• Bloomberg Tax Management Portfolio
• Slide 13
• Slide 14
• Slide 15
• Slide 16
• Slide 17
• CCH Standard Federal Tax Reporter
• CCH Standard Federal Tax Reporter (2)
• IRC or Code Section
• Slide 21
• Legislative History History Notes
• Regulations
• Slide 24
• Annotations
• CCH Explanations
• Slide 27
• RIA Checkpoint
• RIA Checkpoint Current Awareness
• Browse Title 26 via RIA
• Slide 31
• Browse Title 26 at FDsys
• Slide 33
• Lexis Advance
• WestlawNext
• Slide 36
• Legislative History Specialized Tax Resources
• HeinOnline
• HeinOnline (2)
• Slide 40
• Slide 41
• Regulations amp IRS Pronouncements
• Treasury Department Regulations
• Commercial Publications
• IRS Pronouncements
• IRS Pronouncements
• Official IRS Pronouncements
• Revenue Procedures amp Procedural Rules (RP)
• Officially Published IRS Pronouncements
• Internal Revenue Bulletin
• Slide 51
• Slide 52
• Slide 53
• Slide 54
• Official Pronouncements of the IRS
• Released IRS Pronouncements
• Private Letter Rulings
• Actions on Decisions
• Technical Advice Memoranda amp General Counsel Memoranda
• Where can we find the released yet not officially published I
• Bloomberg BNA Tax amp Accounting Center
• Slide 62
• Slide 63
• Slide 64
• Slide 65
• CCH Standard Federal Tax Reporter
• Slide 67
• Slide 68
• Slide 69
• Slide 70
• IRS Internal Revenue Bulletin
• Slide 72
• Lexis Advance (2)
• RIA Checkpoint (2)
• Tax Analysts
• WestlawNext (2)
• Slide 77
• Cases
• Cases in Tax Court
• United States Tax Court
• Slide 81
• Slide 82
• Slide 83
• Slide 84
• Bloomberg BNA Tax Cases
• Slide 86
• Slide 87
• Slide 88
• Slide 89
• Slide 90
• CCH Standard Federal Tax Reporter Cases
• Slide 92
• Slide 93
• Lexis Advance Tax Cases
• Slide 95
• Slide 96
• Slide 97
• RIA Checkpoint Tax Cases
• Tax Analysts Cases
• Slide 100
• Slide 101
• WestlawNext Tax Cases
• Slide 103
• Tax Decisions in Bankruptcy Court amp the Court of Federal Claim
• Tax Decisions in US District Courts
• Commercial Publications (2)
• Appellate Decisions Involving Tax
• Updating Tax Materials
• Loose Leafs amp Treatises
• NewslettersCurrent Awareness
• Blogs TaxProf Blog
• Forms Check out wwwirsgov
• Questions

Questions

Stop by the Reference Desk or check out Gail Levin Richmondrsquos Tax Research Techniques

• Federal Tax Research
• Slide 2
• Federal Tax Research (2)
• Slide 4
• How do I start a tax research project
• Secondary Sources
• Primary Sources of Authority
• Statutes
• Bloomberg BNA
• Bloomberg BNA Tax Materials
• Slide 11
• Bloomberg Tax Management Portfolio
• Slide 13
• Slide 14
• Slide 15
• Slide 16
• Slide 17
• CCH Standard Federal Tax Reporter
• CCH Standard Federal Tax Reporter (2)
• IRC or Code Section
• Slide 21
• Legislative History History Notes
• Regulations
• Slide 24
• Annotations
• CCH Explanations
• Slide 27
• RIA Checkpoint
• RIA Checkpoint Current Awareness
• Browse Title 26 via RIA
• Slide 31
• Browse Title 26 at FDsys
• Slide 33
• Lexis Advance
• WestlawNext
• Slide 36
• Legislative History Specialized Tax Resources
• HeinOnline
• HeinOnline (2)
• Slide 40
• Slide 41
• Regulations amp IRS Pronouncements
• Treasury Department Regulations
• Commercial Publications
• IRS Pronouncements
• IRS Pronouncements
• Official IRS Pronouncements
• Revenue Procedures amp Procedural Rules (RP)
• Officially Published IRS Pronouncements
• Internal Revenue Bulletin
• Slide 51
• Slide 52
• Slide 53
• Slide 54
• Official Pronouncements of the IRS
• Released IRS Pronouncements
• Private Letter Rulings
• Actions on Decisions
• Technical Advice Memoranda amp General Counsel Memoranda
• Where can we find the released yet not officially published I
• Bloomberg BNA Tax amp Accounting Center
• Slide 62
• Slide 63
• Slide 64
• Slide 65
• CCH Standard Federal Tax Reporter
• Slide 67
• Slide 68
• Slide 69
• Slide 70
• IRS Internal Revenue Bulletin
• Slide 72
• Lexis Advance (2)
• RIA Checkpoint (2)
• Tax Analysts
• WestlawNext (2)
• Slide 77
• Cases
• Cases in Tax Court
• United States Tax Court
• Slide 81
• Slide 82
• Slide 83
• Slide 84
• Bloomberg BNA Tax Cases
• Slide 86
• Slide 87
• Slide 88
• Slide 89
• Slide 90
• CCH Standard Federal Tax Reporter Cases
• Slide 92
• Slide 93
• Lexis Advance Tax Cases
• Slide 95
• Slide 96
• Slide 97
• RIA Checkpoint Tax Cases
• Tax Analysts Cases
• Slide 100
• Slide 101
• WestlawNext Tax Cases
• Slide 103
• Tax Decisions in Bankruptcy Court amp the Court of Federal Claim
• Tax Decisions in US District Courts
• Commercial Publications (2)
• Appellate Decisions Involving Tax
• Updating Tax Materials
• Loose Leafs amp Treatises
• NewslettersCurrent Awareness
• Blogs TaxProf Blog
• Forms Check out wwwirsgov
• Questions