Tax Resources

It All Starts with the Constitutionbull Section 8 Clause 1 The Congress shall

have Power to lay and collect Taxes Duties Imposts and Excises to pay the Debts and provide for the common Defense and general Welfare of the United States but all Duties Imposts and Excises shall be uniform throughout the United States

Statutory Basisbull The Revenue Act of 1913 also known as the Tariff Act of 1913bull Every two to three years ended up with new statuebull 1939bull Internal Revenue Code of 1939 ndash codification of tax lawbull Changes passed as amendments proceeding years

bull 1954bull Internal Revenue Code of 1954 -2yrs work by House Ways and

Means Committee result was comprehensive revision of the code including placement

bull 1986bull Tip the Sections of the 1986 and the 1954 code are generally

the same bull http0-intelliconnectcchcomcatalogfcsleduscionsecure

ctx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[1]

It All Starts with the Constitutionbull Section 8 Clause 1 The Congress shall

have Power to lay and collect Taxes Duties Imposts and Excises to pay the Debts and provide for the common Defense and general Welfare of the United States but all Duties Imposts and Excises shall be uniform throughout the United States

Statutory Basisbull The Revenue Act of 1913 also known as the Tariff Act of 1913bull Every two to three years ended up with new statuebull 1939bull Internal Revenue Code of 1939 ndash codification of tax lawbull Changes passed as amendments proceeding years

bull 1954bull Internal Revenue Code of 1954 -2yrs work by House Ways and

Means Committee result was comprehensive revision of the code including placement

bull 1986bull Tip the Sections of the 1986 and the 1954 code are generally

the same bull http0-intelliconnectcchcomcatalogfcsleduscionsecure

ctx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[1]

Statutory Basisbull The Revenue Act of 1913 also known as the Tariff Act of 1913bull Every two to three years ended up with new statuebull 1939bull Internal Revenue Code of 1939 ndash codification of tax lawbull Changes passed as amendments proceeding years

bull 1954bull Internal Revenue Code of 1954 -2yrs work by House Ways and

Means Committee result was comprehensive revision of the code including placement

bull 1986bull Tip the Sections of the 1986 and the 1954 code are generally

the same bull http0-intelliconnectcchcomcatalogfcsleduscionsecure

ctx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[1]

United States Code

bull Internal Revenue Code contained in Title 26 bull 10 of the volumes of the USC are

about TAXbullHighest weight and authoritybullhttp

wwwcharlottelaweducommunitylaw-library

Joint Committee ldquoBlue Bookrdquo bull Joint Committee on Taxation (JCT)bull Post enactment general explanations of the law bull Not legislative history bull Not controlling authoritybull They are cited by courts with respectbull Good place for legislative intent that you do not gain from

legislative historybull httpswwwjctgov

The Processbull HR originates tax billbull Ways and Means Committee has subject jurisdiction over federal

tax legislationbull Work on the bill- subcommittee of Ways and Means

bull After markup it is reported out to the full Housebull Pass- sent to Senatebull Referred to the Senate Finance Committee ( they can create

their own version)bull After markup reported to full Senatebull Pass but material difference between the bill goes to a

conference committee to reconcile the differencebull If both Chambers past the reconciled bill from committee sent

to the president

Legislative History

bullHouse Senate and Conference reports have the most weightbullBlue Bookbull JCT offers assistance in the bill writing

process ( great source for intent)bullMade up of members of both Ways

and Means and the Finance Committee

Legislative History bull If the Code language is unclear bull no reg or case to clarify

bull USCCAN Congressional Record Statutes at Largebull Cumulative Bulletin

httpencorefcsleduiiiencore_chaslrecordC__Rb247668__SCumulative20Bulletin__P02C3__Orightresult__X5lang=engampsuite=chasl

bull Internal Revenue bulletinbull httpappsirsgovapppicklistlistinternalRevenueBulletinshtmlbull CCH bull http

0-intelliconnectcchcomcatalogfcsleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[1]

bull RIA httpencorefcsleduiiiencore_chaslrecordC__Rb898903__SRIA__P02C2__Orightresult__X5lang=engampsuite=chasl

bull Treatises

Legislative History

bullHouse Senate and Conference reports have the most weightbullBlue Bookbull JCT offers assistance in the bill writing

process ( great source for intent)bullMade up of members of both Ways

and Means and the Finance Committee

Legislative History bull If the Code language is unclear bull no reg or case to clarify

bull USCCAN Congressional Record Statutes at Largebull Cumulative Bulletin

httpencorefcsleduiiiencore_chaslrecordC__Rb247668__SCumulative20Bulletin__P02C3__Orightresult__X5lang=engampsuite=chasl

bull Internal Revenue bulletinbull httpappsirsgovapppicklistlistinternalRevenueBulletinshtmlbull CCH bull http

0-intelliconnectcchcomcatalogfcsleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[1]

bull RIA httpencorefcsleduiiiencore_chaslrecordC__Rb898903__SRIA__P02C2__Orightresult__X5lang=engampsuite=chasl

bull Treatises

Legislative History bull If the Code language is unclear bull no reg or case to clarify

bull USCCAN Congressional Record Statutes at Largebull Cumulative Bulletin

httpencorefcsleduiiiencore_chaslrecordC__Rb247668__SCumulative20Bulletin__P02C3__Orightresult__X5lang=engampsuite=chasl

bull Internal Revenue bulletinbull httpappsirsgovapppicklistlistinternalRevenueBulletinshtmlbull CCH bull http

0-intelliconnectcchcomcatalogfcsleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[1]

bull RIA httpencorefcsleduiiiencore_chaslrecordC__Rb898903__SRIA__P02C2__Orightresult__X5lang=engampsuite=chasl

bull Treatises

Regulations 2nd weightbull Treasury Department granted power via statute to interpret and administer the

Code IRS is a division of the Treasury Department and handle the daily operation

bull Administrative pronouncements interpret or enforce tax statutesbull Regulations Revenue rulings Revenue procedures Letter rulinghttp0-intelliconnectcchcomcatalogfcsleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[2]

httpwwwlegalbitstreamcom

bull TD issue two types of Regbull Legislative regulationbull Interpretive regulations (can be challenged)

bull Issued proposed form comment period then issued final form bull Proposed regulation- no judicial deferencebull Located in the CFR and FR bull httpwwwirsgovTax-ProfessionalsTax-Code-Regulations-and-Official-Guidance

Tax Casesbull Federal Judicial system (tax)

US Tax Courtbull Prior to 1943 called the Board of Tax Appealsbull Handles only tax casesbull Heard by a single Judge and opinion reviewed by Chief Judge bull Chief Judge can refer to full court reviewbull no Jury trial in Tax Court or US Claims

bull Taxpayers disputing tax liability do not pay before trial but if they lose they must pay interest

bull Decisions of the tax court appealed to US Court of Appealsbull Small cases division disputes $50000 or less

bull Taxpayer can pay and claim refund if denied they file suit in US District Court of US Claims Court

bull Decisions appealed to US Court of Appeals

Judicial Opinions- 3rd weightbull Tax court issues three types of opinions

httpustaxcourtgovbull Memorandum Decisions (large number)bull Situation is disputed not interpreting the

code is not official reportedbull Regular Decisions bull Dispute interpreting the Code or points never

litigatedbull Decisions of Small Cases Decisionbull Summary opinions not officially reported or

precedenthttpwwwlegalbitstreamcom

US Tax Courtbull Prior to 1943 called the Board of Tax Appealsbull Handles only tax casesbull Heard by a single Judge and opinion reviewed by Chief Judge bull Chief Judge can refer to full court reviewbull no Jury trial in Tax Court or US Claims

bull Taxpayers disputing tax liability do not pay before trial but if they lose they must pay interest

bull Decisions of the tax court appealed to US Court of Appealsbull Small cases division disputes $50000 or less

bull Taxpayer can pay and claim refund if denied they file suit in US District Court of US Claims Court

bull Decisions appealed to US Court of Appeals

Judicial Opinions- 3rd weightbull Tax court issues three types of opinions

httpustaxcourtgovbull Memorandum Decisions (large number)bull Situation is disputed not interpreting the

code is not official reportedbull Regular Decisions bull Dispute interpreting the Code or points never

litigatedbull Decisions of Small Cases Decisionbull Summary opinions not officially reported or

precedenthttpwwwlegalbitstreamcom

Judicial Opinions- 3rd weightbull Tax court issues three types of opinions

httpustaxcourtgovbull Memorandum Decisions (large number)bull Situation is disputed not interpreting the

code is not official reportedbull Regular Decisions bull Dispute interpreting the Code or points never

litigatedbull Decisions of Small Cases Decisionbull Summary opinions not officially reported or

precedenthttpwwwlegalbitstreamcom

Opinions Official - Unofficial Sourcesbull Official bull US Tax Court Opinionsbull Reports of the United States Board of Tax Appeals

bull Unofficial Tax Court Memorandum Decisions (CCH) Tax Court Reporter (CCH)US Tax Cases Advance Sheets (CCH)United States Tax Cases(CCH)American Federal Tax Reports (RIA)Tax Court Reported Decisions(RIA)

bull Tip cases designated Taxpayer v Commissioner = Tax Courtbull Taxpayer v United States= District Court or Claims Courthttpcslguidescharlottelaweducontentphppid=119534ampsid=1029601

Action on Decisionsbull If IRS loses a case it issues a legal memorandum (Actions on

Decisions)bull Print reporters Cumulative Bulletin Tax Court website CCH

and RIAbull Chart Cheat Sheet

IRS

bull Guidance to the peoplebull Revenue Rulings- how IRS will treat a

transaction applying the law to the factsbull Revenue Procedures ndash public guidance on

procedural rules bull Notices and Announcements ndash guidance

on matters IRS deem important

IRS Pamphlets Publications

bull Internal Revenue Bulletin- weekly rulings and procedures by IRS and other docsbull Cumulative Bulletin- issued twice a yearbull Announcements congressional

committee reports court opinions delegation orders executive orders notices proposed regulations public laws revenue procedures revenue rulings and treasury decisions

Guidance from Office of Chief Counselbull Private Letter Ruling- Issued upon request address

how IRS would treat a particular transaction bull Determination letters- written statement applies tax

law principles and precedents to set factsbull Information letter ndash calls attention to well established

principle of tax law bull Technical Advice Memorandum- advice provided on

cases being examined but not litigated

Key Resources

Standard Federal Tax Reporter

bull CCH print and onlinebull Code legislative history Treasury

regulations Judicial Opinions Revenue Rulings Revenue Procedures CCH Explanationsbull http0-intelliconnectcchcomcatalogf

csleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[2]

IRS

bull Guidance to the peoplebull Revenue Rulings- how IRS will treat a

transaction applying the law to the factsbull Revenue Procedures ndash public guidance on

procedural rules bull Notices and Announcements ndash guidance

on matters IRS deem important

IRS Pamphlets Publications

bull Internal Revenue Bulletin- weekly rulings and procedures by IRS and other docsbull Cumulative Bulletin- issued twice a yearbull Announcements congressional

committee reports court opinions delegation orders executive orders notices proposed regulations public laws revenue procedures revenue rulings and treasury decisions

Guidance from Office of Chief Counselbull Private Letter Ruling- Issued upon request address

how IRS would treat a particular transaction bull Determination letters- written statement applies tax

law principles and precedents to set factsbull Information letter ndash calls attention to well established

principle of tax law bull Technical Advice Memorandum- advice provided on

cases being examined but not litigated

Key Resources

Standard Federal Tax Reporter

bull CCH print and onlinebull Code legislative history Treasury

regulations Judicial Opinions Revenue Rulings Revenue Procedures CCH Explanationsbull http0-intelliconnectcchcomcatalogf

csleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[2]

IRS Pamphlets Publications

bull Internal Revenue Bulletin- weekly rulings and procedures by IRS and other docsbull Cumulative Bulletin- issued twice a yearbull Announcements congressional

committee reports court opinions delegation orders executive orders notices proposed regulations public laws revenue procedures revenue rulings and treasury decisions

Guidance from Office of Chief Counselbull Private Letter Ruling- Issued upon request address

how IRS would treat a particular transaction bull Determination letters- written statement applies tax

law principles and precedents to set factsbull Information letter ndash calls attention to well established

principle of tax law bull Technical Advice Memorandum- advice provided on

cases being examined but not litigated

Key Resources

Standard Federal Tax Reporter

bull CCH print and onlinebull Code legislative history Treasury

regulations Judicial Opinions Revenue Rulings Revenue Procedures CCH Explanationsbull http0-intelliconnectcchcomcatalogf

csleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[2]

Guidance from Office of Chief Counselbull Private Letter Ruling- Issued upon request address

how IRS would treat a particular transaction bull Determination letters- written statement applies tax

law principles and precedents to set factsbull Information letter ndash calls attention to well established

principle of tax law bull Technical Advice Memorandum- advice provided on

cases being examined but not litigated

Key Resources

Standard Federal Tax Reporter

bull CCH print and onlinebull Code legislative history Treasury

regulations Judicial Opinions Revenue Rulings Revenue Procedures CCH Explanationsbull http0-intelliconnectcchcomcatalogf

csleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[2]

Key Resources

Standard Federal Tax Reporter

bull CCH print and onlinebull Code legislative history Treasury

regulations Judicial Opinions Revenue Rulings Revenue Procedures CCH Explanationsbull http0-intelliconnectcchcomcatalogf

csleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[2]

Standard Federal Tax Reporter

bull CCH print and onlinebull Code legislative history Treasury

regulations Judicial Opinions Revenue Rulings Revenue Procedures CCH Explanationsbull http0-intelliconnectcchcomcatalogf

csleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[2]

RIA United States Tax Reporter

bullRIA Print and onlinebullCode legislative history Treasury

regulations Judicial Opinions Revenue Rulings Revenue Procedures RIA Explanations

bull httpsanextwestlawcomBrowseHomeSecondarySourcesTaxSecondarySourcesResearchInstituteofAmericaRIAtransitionType=DefaultampcontextData=(scDefault)

RIA Federal Tax Coordinator

bull Organized by topicbull Income gift estate and excise taxbull Presents issues and analysis supported

by code reg and opinionsbull httpsanextwestlawcomBrowseHome

SecondarySourcesTaxSecondarySourcesResearchInstituteofAmericaRIAFederalTaxationRIAFederalTaxCoordinator2dRIAtransitionType=DefaultampcontextData=28scDefault29

Bloomberg BNA Tax Management Portfoliorsquosbull Print and (Online fall2014)bull Three seriesbull US Incomebull Estate gift and trustbull Foreign IncomeBroken down by topic in the series Provide analysis working papers - experts bibliography and referenceshttpencorefcsleduiiiencore_chaslrecordC__Rb490652__Stax20portfolios__P02C1__Orightresult__X2jsessionid=963B0645CFF48A9B9770596337EF2528lang=engampsuite=chasl

Master Tax Guide

bull CCH productbull published annually bull Code sections by topic bull Citations to CCH tax treatises for further

information bull Some case and IRS citations

bull http0-intelliconnectcchcomcatalogfcsleduscionsecurectx_cslguides_charlottelaw_edu_content_phpindexjspcpid=WKUS-Legal-ICpage[2]

Treatises

bull Topical bull Practitioner Guidesbull Study aids

Current Awarenessbull Law Reviews and Journalsbull BNA daily tax reportbull BNA electronic commerce and law reportbull Tax analyst tax report (Tax Notes) (lexis) http

cslguidescharlottelaweducontentphppid=571378ampsid=471161017360557bull Tax forums - Event IRS sponsors 6 each yearbull Taxtalk Today- IRS host each month online for

freebull How to handle a tax controversy at the

restructured IRS and in court bull Annually (ALI ABA )

Current Awarenessbull Law Reviews and Journalsbull BNA daily tax reportbull BNA electronic commerce and law reportbull Tax analyst tax report (Tax Notes) (lexis) http

cslguidescharlottelaweducontentphppid=571378ampsid=471161017360557bull Tax forums - Event IRS sponsors 6 each yearbull Taxtalk Today- IRS host each month online for

freebull How to handle a tax controversy at the

restructured IRS and in court bull Annually (ALI ABA )

Databasesbull Westlaw bull Classic Add a tab (July1)bull Next Topic- Tax

bull Lexis Advanced bull Bloomberglaw ndash Practice Center ndashTax (CSL Fall 2014)bull Fastcase-Codes and Regs (NC Bar membership)bull Proquest- Legislative history regulations and committee bull RIA ndash resources through Westlawbull CCH ndash Tax Databasebull Hein-Historical Websites IRS Website Joint Committee on Taxation LegalBitStream Tax CourtRegulationsgov