Federal tax research / Joni Larson, Dan Sheaffer. -- 2nd ed. p. cm. ... ISBN 978-1-
59460-857-5 (alk. paper). 1. Taxation--Law and legislation--United States--Legal
research. I. Sheaffer, Dan. II. .... 3. Treaties. 275 a. Model Income Tax Treaties.
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Federal Tax Research
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Federal Tax Research Second Edition
Joni Larson Professor of Law Thomas M. Cooley Law School
Dan Sheaffer Professor of Law Thomas M. Cooley Law School
Library of Congress Cataloging-in-Publication Data Larson, Joni. Federal tax research / Joni Larson, Dan Sheaffer. -- 2nd ed. p. cm. Includes bibliographical references and index. ISBN 978-1-59460-857-5 (alk. paper) 1. Taxation--Law and legislation--United States--Legal research. I. Sheaffer, Dan. II. Title. KF241.T38L37 2011 343.7304072--dc22 2010049470
Carolina Academic Press 700 Kent Street Durham, North Carolina 27701 Telephone (919) 489-7486 Fax (919) 493-5668 www.cap-press.com
Printed in the United States of America
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Contents Chapter 1 • Introduction Federal Tax Research A. Discussion B. Problems
3 3 3 7
Chapter 2 • The Constitution of the United States Constitution Contents A. Key Terms B. Discussion 1. The Constitution 2. Unsuccessful Constitutional Arguments a. Tax Protestors b. Legitimate Constitutional Challenges 3. Successful Constitutional Arguments 4. Constitutional Issues and the Tax Court 5. Penalties for Frivolous Positions 6. Where Can the Constitution Be Found? C. Main Points D. Related Articles for Further Reading E. Problems
9 9 10 10 10 10 11 11 13 15 15 16 21 21 22 23
Chapter 3 • Federal Public Law Federal Public Law Contents A. Key Terms B. Discussion 1. What Is Federal Public Law? 2. The Origin of Federal Public Law — How a Bill Becomes Law 3. When a Bill Becomes a Public Law 4. Early History of the United States Tax System 5. What Weight Does the Court Give Legislative History? 6. Where Can Public Laws and Legislative History Be Found? C. Summary D. Related Articles for Further Reading E. Problems
27 27 28 28 28 28 29 60 67 69 71 82 85 86
Chapter 4 • Treasury Regulations Regulations Contents A. Key Terms
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B. Discussion 1. Types of Regulations — Legislative and Interpretative 2. How Are Regulations Issued? 3. What Weight Is Given to Proposed and Temporary Regulations? 4. When Are Regulations Effective? 5. How Are Regulations Numbered? 6. Which Regulations Is the IRS Working On? 7. Where Can Treasury Decisions and Regulations Be Found? C. Main Points D. Related Articles for Further Reading E. Problems
92 93 97 103 104 105 107 107 108 109 110
Chapter 5 • Judicial Opinions Judicial Opinions Contents A. Key Terms B. Discussion 1. Trial Courts a. Tax Court b. Court of Federal Claims c. District Court d. Bankruptcy Court 2. Appellate Courts a. Circuit Courts of Appeals b. Actions on Decision c. Supreme Court 3. Where Can the Opinions and Actions on Decisions Be Found? C. Main Points D. Related Articles for Further Reading E. Problems
Chapter 6 • Public Guidance from the Office of Chief Counsel Public Guidance Contents A. Key Terms B. Discussion 1. Internal Revenue Service 2. Office of Chief Counsel 3. Public Guidance a. Revenue Rulings b. Revenue Procedures c. Notices and Announcements d. Actions on Decision e. Publications 4. Internal Revenue Bulletin and Cumulative Bulletin 5. In What Areas Is the IRS Planning on Issuing Public Guidance? 6. Where Can the Guidance Be Found? C. Main Points D. Related Articles for Further Reading E. Problems
Chapter 7 • Taxpayer-Specific Guidance from the Office of Chief Counsel Taxpayer-Specific Guidance Contents A. Key Terms B. Discussion 1. Private Letter Ruling 2. Determination Letters 3. Information Letters 4. Technical Advice Memorandum 5. Where Can Taxpayer-Specific Guidance Be Found? C. Main Points D. Related Articles for Further Reading E. Problems
Chapter 8 • Documents Generated by the Office of Chief Counsel for Internal Use Internal-Use Documents Contents A. Key Terms B. Discussion 1. Field Service Advice 2. Technical Assistance 3. Service Center Advice 4. Litigation Guideline Memoranda 5. Collection, Bankruptcy, and Summonses Bulletins, Criminal Tax Bulletins, and Disclosure Bulletins 6. General Counsel Memoranda 7. Technical Memoranda 8. Legal Memoranda 9. Documents Generated to Assist with Examinations 10. Where Can Documents Generated Internally Be Found? C. Main Points D. Related Article for Further Reading E. Problems
193 195 198 198 199 200 201 203 203
Chapter 9 • Gaining Access to Government Documents Access to Documents Contents A. Key Terms B. Discussion 1. Section 6110 2. Freedom of Information Act a. Items Required to Be Disclosed b. Items Exempt from Disclosure 3. Tax Analyst Law Suits 4. Proper Statute for Obtaining Disclosure of Information C. Main Points D. Related Articles for Further Reading E. Problems
Chapter 10 • Researching the Issue Research Contents A. Key Terms B. Discussion 1. Research through Treatises Organized by Code Section 2. Research through Treatises Organized by Topic 3. Research through Topic-Specific Treatises 4. Research through Electronic Media C. Main Points D. Related Articles for Further Reading E. Problems
231 231 232 232 232 233 245 256 258 266 266 267
Chapter 11 • International Tax Research International Tax Research Contents A. Key Terms B. Discussion 1. Overview of International Tax 2. Specific Internal Revenue Code Provisions Dealing with International Taxation 3. Treaties a. Model Income Tax Treaties b. Specific Income Tax Treaties c. Other Tax Treaties 4. How Do Treaties Come into Force? 5. Relationship of Treaties with the Internal Revenue Code 6. How Do Courts Interpret Treaties? 7. Competent Authority 8. How to Find U.S. Tax Treaties and Their Legislative History 9. Foreign Tax Law 10. Specific Treatises Dealing with International Taxation 11. On-Line Resources for International Taxation C. Main Points D. Related Articles for Further Reading E. Problems
Chapter 12 • Cite Checking Cite Checking Contents A. Key Terms B. Discussion 1. Cite Checking Cases 2. Cite Checking IRS Documents 3. Cite Checking Statutes and Regulations 4. Electronic Cite Checking C. Main Points D. Problems
311 311 312 312 312 313 317 319 323 323 324
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Chapter 13 • Law Reviews, Journals, and Other Publications Law Reviews, Journals, and Other Publications Contents A. Key Terms B. Discussion 1. Law Review Articles 2. Tax Conferences, Seminars, and Tax Institutes 3. Journal Articles 4. Weekly and Other Publications 5. How to Find the Articles a. Index to Federal Tax Articles b. WG&L Tax Journal Digest c. Federal Tax Articles d. Current Law Index e. Other Indexes C. Main Points D. Related Article for Further Reading E. Problems
Chapter 14 • Organizing the Research into a Finished Product Preparing the Written Work Product Contents A. Key Terms B. Discussion 1. Types of Documents a. Memorandum b. Letter to the Client c. Response to Information Document Requests d. Tax Opinions e. Protest Letter f. Tax Court Petition g. Tax Court Brief h. Writing Competitions 2. Circular 230 C. Main Points D. Problems
