Federal Tax Hierarchies & Transactional Law Federal Tax Hierarchies & Transactional Law ResearchResearch

Paul D. CallisterPaul D. Callister, JD, MSLIS, JD, MSLISDirector of the Leon E. Bloch Law Library

& Associate Professor of Law

University of Missouri-Kansas City School of Law

http://www1.law.umkc.edu/faculty/callister/bootcamp/ppt/tax.ppt

© 2005, Paul D. Callister

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 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

• Publications• Notices• Acquiescence and Non-acquiescence

notices• Internal Revenue Manual

InstitutionalProcess

Authoritative/Primary

Documents

Access Tools

Tax ResearchTax Research

Institution

SecondaryDocuments

Commercial Publishers

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

Code Based Subject Based Handbook News & Awareness

How do I . . .How do I . . .

1.1. . . . find a sample limited liability company operating agreement in . . . find a sample limited liability company operating agreement in print? On Westlaw?print? On Westlaw?

In print

On Westlaw

2.2. . . . find a sample contract of sale for a restaurant business in . . . find a sample contract of sale for a restaurant business in print? On lexis?print? On lexis?

In print

On Lexis

3.3. . . . determine the minimum filing requirements for a small private . . . determine the minimum filing requirements for a small private placement offering in California?placement offering in California?

In print CCH Blue Sky Law Reporter

On Lexis

On Westlaw

4.4. . . . form a corporation in Nevada?. . . form a corporation in Nevada?

Legal Information Institute--Listing by Jurisdiction  http://www.law.cornell.edu/states/listing.htmlLexisOne State Resource Locator www.lexisone.com/legalresearch/legalguide/states/states_resources_index.htm

What kind of search?

LexisOne Forms http://www.lexisone.com/legalresearch/legalguide/online_forms/forms_center_index.htm Findlaw Forms http://forms.lp.findlaw.com/

On Westlaw

On Lexis

WordPad Document

5.5. . . . find a sample Missouri revocable trust in print? On Lexis? On . . . find a sample Missouri revocable trust in print? On Lexis? On Westlaw? On the Web?Westlaw? On the Web?

6.6. . . . use looseleaf services like CCH Standard Federal Tax . . . use looseleaf services like CCH Standard Federal Tax Reporter and RIA ? Online?Reporter and RIA ? Online?

WordPad Document

On CCH

On RIA

7.7. . . . understand the “control group rules” under IRC § 1563?. . . understand the “control group rules” under IRC § 1563?

WordPad DocumentOn CCH

On RIA

On Lexis

8.8. . . . . understand Qualified Domestic Relations . . . . understand Qualified Domestic Relations Orders (QDROs) and how to draft them?Orders (QDROs) and how to draft them?

WordPad Document

On CCH On RIA On Lexis

9.9. . . . research all relevant tax cases similar to the Federal . . . research all relevant tax cases similar to the Federal Second Circuit case, Caplin v. US?Second Circuit case, Caplin v. US?

On CCH On RIA On Lexis On Westlaw

10.10. . . . find Form 706 (federal estate tax return)? Find the equivalent . . . find Form 706 (federal estate tax return)? Find the equivalent state return in Maine?state return in Maine?

http://www.IRS.gov http://www.taxadmin.org/fta/link/forms.html

11.11. . . . find private letter rulings?. . . find private letter rulings?

WordPad Document

On CCH On RIA On Lexis On Westlaw

12.12. . . . find tax rates and the “Applicable Federal Rate”?. . . find tax rates and the “Applicable Federal Rate”?

http://www.IRS.gov

WordPad Document

The EndThe End