federal tax hierarchies & transactional law research paul d. callister, jd, mslis director of...
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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
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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.
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Acquiescence v. Non-AcquiescenceAcquiescence v. Non-Acquiescence
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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.
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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)
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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)
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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)
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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)
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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.)
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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
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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
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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
![Page 13: Federal Tax Hierarchies & Transactional Law Research Paul D. Callister, JD, MSLIS Director of the Leon E. Bloch Law Library & Associate Professor of Law](https://reader038.vdocuments.net/reader038/viewer/2022110209/56649e0d5503460f94af6328/html5/thumbnails/13.jpg)
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
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Other IRS DocumentsOther IRS Documents
• Publications• Notices• Acquiescence and Non-acquiescence
notices• Internal Revenue Manual
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InstitutionalProcess
Authoritative/Primary
Documents
Access Tools
Tax ResearchTax Research
Institution
SecondaryDocuments
Commercial Publishers
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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Code Based Subject Based Handbook News & Awareness
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How do I . . .How do I . . .
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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
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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
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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
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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?
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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?
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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
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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
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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
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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
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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
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11.11. . . . find private letter rulings?. . . find private letter rulings?
WordPad Document
On CCH On RIA On Lexis On Westlaw
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12.12. . . . find tax rates and the “Applicable Federal Rate”?. . . find tax rates and the “Applicable Federal Rate”?
http://www.IRS.gov
WordPad Document
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The EndThe End