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The following guide describes the major federal income tax resources held by the University Library, accessible via LexisNexis Academic (http://library.csun.edu/restricted/lexis.scr), RIA Checkpoint (http://library.csun.edu/restricted/ria.scr), and/or via the Internet.
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Federal tax statutes are codified in Title 26 of the United States Code, commonly referred to as the Internal Revenue code (IRC). The first IRC was passed in 1939, and later replaced by the IRC of 1954. It was subsequently amended by the Tax Reform Act of 1986. The current version is the IRC of 1986.
The Internal Revenue Service, under the direction of the Commissioner of Internal Revenue, is a bureau of the Department of the Treasury. IRC Sec. 7805(a) grants the Secretary of the Treasury the authority to promulgate rules and regulations necessary for the enforcement of the tax laws. There are two kinds of regulations: general and legislative. General (or "interpretive") regulations are issued under the IRS's general authority to interpret the language of the IRC; they are subject to challenge if they do not reflect congressional intent. Legislative regulations are authorized by Congress to provide the substantive requirements of a specific IRC provision. Legislative regulations carry nearly the same authority as the IRC itself.
At least 30 days before a regulation is published in final form, it must be issued in proposed form, allowing the public time to comment. Proposed regulations are published in the Federal Register. It can take months or years before a proposed regulation is adopted as a final regulation. Neither the IRS nor the courts are bound by proposed regulations; however, they are useful for indicating the IRS's position.
Final Regulations are issued as Treasury Decisions (T.D.) and are first published in the Federal Register. They are officially cited as Title 26 of the Code of Federal Regulations.
The IRS occasionally issues Temporary Regulations in response to changes in the IRC or in its interpretation. Temporary Regulations, which expire three years after issuance, are effective upon publication, but the IRS must simultaneously issue the Regulations in proposed form. Taxpayers should follow Temporary Regulations as if they were final.
The IRS issues various types of rulings and pronouncements, some of which are officially published by the IRS (in the IRS Bulletin) and may be cited as precedent, and some of which are not officially published and cannot be cited as precedent.
Treasury Decisions are used to adopt regulations and provide helpful background information on those regulations. They are officially published in the IRS Bulletin.
A Revenue Ruling is an official pronouncement of the IRS's National Office that applies the IRC and Regulations to a particular set of facts. The Ruling is usually written in response to a taxpayer request. A Revenue Ruling may be revoked or amended at any time; they are not final and conclusive. They do not carry as much authority as Treasury Regulations, but they may be cited as precedent. A Revenue Ruling is identified by the last two digits of the year in which it was issued and then by the sequential number for that year (e.g., Rev. Rul. 90-15 indicates the 15th ruling from 1990).
A Revenue Procedure is an official statement by the IRS about the practices and procedures to be followed by taxpayers or by the IRS. It may be cited as precedent.
The IRS's National Office issues Private Letter Rulings, also called Letter Rulings, in response to a taxpayer's request for the IRS's interpretation of the IRC and regulations regarding a particular situation (usually a prospective transaction). Letter Rulings are not binding on the IRS and cannot be cited as precedent, but they can provide useful information on how the IRS may treat a similar transaction. They are numbered by the year, week, and order of issuance (e.g., LTR 923242 indicates the 42nd ruling, issued in the 32nd week of 1992).
An Action on Decision (AOD) is a legal memorandum issued by the IRS Chief Counsel's office whenever a court, other than the U.S. Tax Court, rules against the government in a case. The action on decision recommends the action that the IRS should take in response to the decision.
When an IRS district office requests technical advice relating to an audit or refund claim, the IRS national office responds by providing Technical Advice Memoranda (TAM) that offer guidance on applying the tax law to a transaction that has already occurred. The TAM applies only to the taxpayer whose audit or refund claim was in question. However, they may be useful to other taxpayers in providing the IRS's position in a given area. TAMs are not included in any official IRS publication.
Technical Memoranda (TM) are government documents that explain the rationale behind Treasury Decisions. They generally provide background information on regulations.
General Counsel Memoranda (GCM) provide the reasoning used in Revenue Rulings, Technical Advice Memoranda, and Private Letter Rulings.
When the U.S. Tax Court issues a regular decision that is adverse to the IRS, the Commissioner may announce an acquiescence or nonacquiescence in the decision on a particular issue. An acquiescence means that the IRS will follow the decision in similar situations. Occasionally, the IRS will modify or revoke an acquiescence, with the change taking effect retroactively. A nonacquiescence means that the IRS may continue to contest similar disputes. In addition, the Commissioner may choose to remain silent and not issue an acquiescence or nonacquiescence.
Internal Revenue Bulletin/Cumulative Bulletin
IRS Publications are issued to assist taxpayers. Although they may contain useful information, they do not cite to authority and should not be relied upon by researchers. In addition, the information in the Publications is written from the point of view of the government.
The IRS issues Notices relating to items of general importance.
The U.S. Tax Court, a federal trial court that specializes in tax disputes, issues two types of decisions: Memorandum Decisions and Regular Decisions.
The U.S. Tax Court generally issues Memorandum Decisions, as opposed to regular decisions, when the decisions merely repeat prior rulings or applications of existing law. These Memorandum Decisions are not officially published; however, they may consider relevant points of law and so should not be ignored by the researcher.
The Tax Court issues a Regular Decision, which is officially reported, when the decision involves a new or unusual point of law.
*Adapted for the Oviatt Library from Federal Tax Research: Documents and Resources (Guide S3), produced by the Hugh & Hazel Darling Law Library, UCLA School of Law.
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