Federal Tax Hierarchies & Transactional Law
Research
Paul D. Callister, JD, MSLIS
Director 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)
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-Acquiescence
Deficiency
Notice
90-Day Letter
To Pay or
Not to Pay
Pay Tax and
File Claim for
Refund
Not Pay &
Petition Tax Ct.
Tax Court
Notice of
Claim
Disallowance
Choice of Action
File Petition
Fed. Dist.
Court
Fed. Court
of
Claims
Court of Appeals
for your Circuit
Court of Appeals
for Fed. Circuit
U.S. Supreme Ct.
Primary Authority (Regulations & Rulings)
Institution
Document
Reported in
Binding upon/Who’s it for
Treasury
Treasury
Regulations,
aka Treasury
Decisions or
TDs (Final
Regs)
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 (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.”
Temporary
Regulations
(TDs)
Proposed
Regulations
(TDs)
IRS National
Office
Revenue
Ruling
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.
No binding effect until made final (after
hearings and comment period). Does give
guidance as to IRS’ interpretation.
Internal Revenue
Bulletin (Cum.
Bulletin). Published by
CCH, Mertens, etc.
An official position as to application of the
Code or Regulations to a specific situation
(usually submitted by taxpayer). “Second in
importance to regulations.”
Weight
Primary Authority (Regulations & Rulings)
Institution
Document
Reported in
Binding upon/Who’s it for
Treasury
Treasury
Regulations,
aka Treasury
Decisions or
TDs (Final
Regs)
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 (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.”
Temporary
Regulations
(TDs)
Proposed
Regulations
(TDs)
IRS National
Office
Revenue
Ruling
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.
No binding effect until made final (after
hearings and comment period). Does give
guidance as to IRS’ interpretation.
Internal Revenue
Bulletin (Cum.
Bulletin). Published by
CCH, Mertens, etc.
An official position as to application of the
Code or Regulations to a specific situation
(usually submitted by taxpayer). “Second in
importance to regulations.”
Weight
Primary Authority (Regulations & Rulings)
Institution
Document
Reported in
Binding upon/Who’s it for
Treasury
Treasury
Regulations,
aka Treasury
Decisions or
TDs (Final
Regs)
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 (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.”
Temporary
Regulations
(TDs)
Proposed
Regulations
(TDs)
IRS National
Office
Revenue
Ruling
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.
No binding effect until made final (after
hearings and comment period). Does
give guidance as to IRS’ interpretation.
Internal Revenue
Bulletin (Cum.
Bulletin). Published by
CCH, Mertens, etc.
An official position as to application of the
Code or Regulations to a specific situation
(usually submitted by taxpayer). “Second in
importance to regulations.”
Weight
Primary Authority (Regulations & Rulings)
Institution
Document
Reported in
Binding upon/Who’s it for
Treasury
Treasury
Regulations,
aka Treasury
Decisions or
TDs (Final
Regs)
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 (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.”
Temporary
Regulations
(TDs)
Proposed
Regulations
(TDs)
IRS National
Office
Revenue
Ruling
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.
No binding effect until made final (after
hearings and comment period). Does give
guidance as to IRS’ interpretation.
Internal Revenue
Bulletin (Cum.
Bulletin). Published by
CCH, Mertens, etc.
An official position as to application of
the Code or Regulations to a specific
situation (usually submitted by
taxpayer). “Second in importance to
regulations.”
Weight
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). Also 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.
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.
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.
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.
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.
Other IRS Documents
• Publications
• Notices
• Acquiescence and Non-acquiescence
notices
• Internal Revenue Manual
Tax Research
Institutional
Process
Institution
Authoritative/
Primary
Documents
Secondary
Documents
Commercial
Publishers
Access Tools
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 . . .
1.
. . . find a sample limited liability company operating agreement in
print? On Westlaw?
I
n
p
r
i
n
t


On Westlaw
2.
. . . find a sample contract of sale for a restaurant business in
print? On lexis?
In print

On Lexis
3.
. . . determine the minimum filing requirements for a small private
placement offering in California?
In print

CCH Blue Sky Law Reporter
On Lexis
On Westlaw
4.
. . . form a corporation in Nevada?
What kind of search?
Legal Information Institute--Listing by Jurisdiction
http://www.law.cornell.edu/states/listing.html
LexisOne State Resource Locator
www.lexisone.com/legalresearch/legalguide/states/states_reso
urces_index.htm
5.
. . . find a sample Missouri revocable trust in print? On Lexis? On
Westlaw? On the Web?
On Lexis
On Westlaw
LexisOne Forms
http://www.lexisone.com/
legalresearch/legalguide/
online_forms/forms_center
_index.htm
Findlaw Forms http://forms.lp.
findlaw.com/
6.
On CCH
On RIA
. . . use looseleaf services like CCH Standard Federal Tax
Reporter and RIA ? Online?
7.
. . . understand the “control group rules” under IRC § 1563?
On RIA
On CCH
On Lexis
8.
On CCH
. . . . understand Qualified Domestic Relations Orders
(QDROs) and how to draft them?
On RIA
On Lexis
9.
. . . research all relevant tax cases similar to the Federal
Second Circuit case, Caplin v. US?
On CCH
On RIA
On Lexis
On Westlaw
10.
. . . find Form 706 (federal estate tax return)? Find the equivalent
state return in Maine?
http://www.IRS.gov
http://www.taxadmin.org/fta/link/forms.html
11.
On CCH
. . . find private letter rulings?
On RIA
On Lexis
On Westlaw
12.
. . . find tax rates and the “Applicable Federal Rate”?
http://www.IRS.gov
The End