Federal Tax Research - University of Missouri - Kansas City联邦税收研究-密苏里堪萨斯大学-堪萨斯市.ppt

Federal Tax Law ResearchHierarchies of Authority
Paul D. Callister, JD, MSLIS
Director of the Leon E. Bloch Law Library
& Associate Professor of Law
UMKC School of Law
©2004, 2005. Paul D. Callister 2/10/2018 4:04 PM
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.
Notice of
Claim
Disallowance
Choice of Action
File Petition
Tax Court
Fed. Court
of
Claims
Fed. Dist.
Court
Court of Appeals
for your Circuit
Court of Appeals
for Fed. Circuit
. 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 H, Mertens, etc.
Revenue Ruling
No binding effect until made final (after hearings ment 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 ment 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)